Keep incorporation documents and PAN, business model and first contracts or invoices, place-of-business proof, current CBIC/GST portal guidance relevant to the activity together.
| Record | Use it to verify |
|---|---|
| Incorporation documents and PAN | Nature of goods or services and where customers are located |
| Business model and first contracts or invoices | Expected and actual turnover under the current GST rules |
| Place-of-business proof | Whether a compulsory-registration category applies regardless of the usual threshold |
| Current CBIC/GST portal guidance relevant to the activity | Nature of goods or services and where customers are located |