A private limited company registers for GST on the company’s own PAN, with a director authorised by a board resolution to act as the authorised signatory. Companies deal mostly with GST-registered buyers, so clean, credit-friendly invoicing and filing matter more here than anywhere.
How GST works for a private limited company
A private limited company is a separate legal entity incorporated with the MCA, with its own PAN and CIN. GST registration is on the company’s PAN, and a director is authorised by board resolution to be the authorised signatory. The company is responsible for its GST, distinct from its directors and shareholders.
Documents for GST registration as a Pvt Ltd company
For a private limited company we typically need:
- PAN card of the company
- Certificate of Incorporation / CIN
- PAN, Aadhaar and photographs of the directors
- Board resolution / authorisation for the authorised signatory
- Proof of the registered/principal place of business
- Bank proof of the company
- MOA/AOA where required
Board resolution and authorised signatory
A director is authorised by a board resolution to act on GST and completes Aadhaar authentication (companies may also use a DSC). The resolution and the incorporation details must align with MCA records; inconsistencies are a common cause of clarification, which we pre-empt.
Filing, e-invoicing and annual returns
A company files GSTR-1 and GSTR-3B and, above the thresholds, GSTR-9/9C. Growing companies also cross the e-invoicing threshold, after which B2B invoices must carry an IRN. Because company buyers rely on clean invoices for their credit, we keep invoicing, reconciliation and filing tight — with e-invoicing set up where applicable.