GSTN on increasing document size limits for Few attachments

Big Relief to Taxpayers- welcome change for GST taxpayers

The recent update by the Goods and Services Tax Network (GSTN) on increasing the document size limits for certain attachments is indeed a welcome change for taxpayers. This enhancement will enable clearer and more detailed attachments during GST registration, reducing errors and improving overall efficiency.

Here is the updated list of document size limits for various types of premises possession during GST registration:

Nature of Possession: Consent

• Consent Letter: 500 KB
• Electricity Bill: 500 KB
• Legal Ownership Document: 1 MB
• Municipal Khata Copy: 500 KB
• Property Tax Receipt: 500 KB

Nature of Possession: Leased

• Electricity Bill: 500 KB
• Legal Ownership Document: 1 MB
• Municipal Khata Copy: 500 KB
• Property Tax Receipt: 500 KB
• Rent/Lease Agreement: 1.953125 MB
• Rent Receipt with NOC (In case of no/expired agreement): 0.9765625 MB

Nature of Possession: Own

• Electricity Bill: 500 KB
• Legal Ownership Document: 1 MB
• Municipal Khata Copy: 500 KB
• Property Tax Receipt: 500 KB

Nature of Possession: Rented

• Electricity Bill: 500 KB
• Legal Ownership Document: 1 MB
• Municipal Khata Copy: 500 KB
• Property Tax Receipt: 500 KB
• Rent/Lease Agreement: 1.953125 MB
• Rent Receipt with NOC (In case of no/expired agreement): 0.9765625 MB

Nature of Possession: Shared

• Consent Letter: 500 KB
• Electricity Bill: 500 KB
• Legal Ownership Document: 1 MB
• Municipal Khata Copy: 500 KB
• Property Tax Receipt: 500 KB

Nature of Possession: Others

• Legal Ownership Document: 1 MB

This change is a significant step towards simplifying the GST registration process, ensuring better clarity, and reducing errors related to document uploads. Taxpayers can now attach high-quality documents, which enhances the overall efficiency of the registration process.

Summary 

Document Size for attachment of Electricity Bill, Consent Letter, Property Tax Receipt and Municipal Khata Copy increased to *500 KB* from earlier size of 100 KB

This will help the tax payers in attaching clear and visible documents.

Registration Forms under Goods and Services Tax

Under the Goods and Services Tax regime in India, different registration forms are used based on the type of registration being applied for and the category of taxpayer. Below are the key Goods and Services Tax registration forms:

1. GST REG-01

• Application for new Goods and Services Tax registration for various entities, including normal taxpayers, composition scheme taxpayers, and casual taxable persons. Any person or entity required to register under Goods and Services Tax, including businesses with turnover exceeding the threshold limit, individuals liable to pay tax under the reverse charge mechanism, e-commerce operators, etc.

2. GST REG-02

• Acknowledgment issued by the Goods and Services Tax department upon receipt of the application in Form GST REG-01. Issued by the department after submission of GST REG-01.

3. GST REG-03

• Notice for clarification, additional information, or documents required for processing the application. Issued by the Goods and Services Tax officer if the information provided in GST REG-01 is insufficient or needs clarification.

4. GST REG-04

• Reply to the notice issued in Form GST REG-03. Applicants who receive a notice under GST REG-03 and need to provide additional information or clarification.

5. GST REG-05

• Order of rejection of the Goods and Services Tax registration application. Issued by the department if the application is rejected after the applicant’s reply.

6. GST REG-06

• Issuance of Goods and Services Tax registration certificate. Issued by the Goods and Services Tax dept upon successful registration.