How to register for GST for mining operations at government alloted place, Goods and Services Tax - GST

[Revanth R]

Hi all,

We got a government alloted place for quarrying and mining operations for a period of 20 years.

Now we are planning to apply for GST registration.

Let me know the documents required for the same.

We are having proceeding documents as a proof of mining operations consent letter

We are partnership firm registration in Telangana

And got mining alloted place in Andhra Pradesh.

How can we obtain registration for GST in andhra pradesh?

Posts / Replies

[YAGAY andSUN]

In accordance with the provisions of the Central Goods and Services Tax Act, 2017, every taxable person engaged in the supply of goods or services is required to obtain registration in the State from where such taxable supply is made. In the present case, though the applicant partnership firm is registered in the State of Telangana, it has been allotted land for quarrying and mining operations in the State of Andhra Pradesh. Accordingly, the firm is required to obtain separate GST registration in Andhra Pradesh as per Section 22(1) of the CGST Act read with Rule 8 of the CGST Rules, 2017.

For the purpose of obtaining registration in Andhra Pradesh, the applicant shall submit the prescribed application in Form GST REG-01 on the common portal, selecting Andhra Pradesh as the State of registration. The firm shall furnish its PAN, proof of constitution (Partnership Deed), identity and address proof of partners, photograph of the authorised signatory, and proof of principal place of business in Andhra Pradesh. In absence of a lease or rental agreement, the government-issued mining allotment letter or consent proceedings may be submitted, supplemented with a declaration regarding the operational nature of the allotted site.

Additionally, the firm shall provide proof of bank account in the name of the partnership (cancelled cheque, passbook, or bank statement) and an authorisation letter in favour of the person authorised to act on behalf of the firm. The place of business, being on government-allotted land, may be supported by a consent letter from the concerned department, if applicable, and any utility bill if available.

Upon due verification of the application and documents, the proper officer shall grant registration and issue a GSTIN specific to the Andhra Pradesh location, enabling the firm to lawfully undertake taxable transactions pertaining to the mining activity in that State.

[YAGAY andSUN]

To obtain GST registration in Andhra Pradesh for your partnership firm (registered in Telangana) carrying out quarrying and mining operations in Andhra Pradesh, you need to follow these steps and arrange the necessary documents.

✅ Key Points to Understand

• GST registration is State-specific and PAN-based.

• Since you are conducting business in Andhra Pradesh, you must register under GST in Andhra Pradesh, even if your firm is registered in Telangana.

• A separate GSTIN will be issued for operations in Andhra Pradesh, under the same PAN.

📄 List of Documents Required for GST Registration in Andhra Pradesh

1. PAN Card of the Partnership Firm

• Mandatory for all GST registrations.

2. Partnership Deed

• Legal proof of the firm's constitution.

3. Photographs of Partners

• Passport-sized photos of all managing/authorized partners.

4. Address Proof for Business in Andhra Pradesh

Since you're operating in Andhra Pradesh (mining), you must provide a proof of the principal place of business in Andhra Pradesh:

• Consent / allotment letter for mining (if it includes location details) — this can serve as evidence.

• Alternatively, if temporary premises are used (e.g., for an office or storage near the site), you can submit:

  • Rent/lease agreement or

  • Consent letter (from landowner) + utility bill

📝 If the mining area is government-allotted land and there's no lease/rent document, you can provide:

• Mining allotment order/consent letter

• Letter of permission from the government department

• A declaration explaining the nature of business and usage of the location

5. Identity & Address Proof of Partners

Any one of the following:

• Aadhaar Card

• Voter ID

• Passport

• Driving License

6. Bank Account Details

• A copy of cancelled cheque / bank passbook / bank statement of the firm

7. Authorization Letter / Board Resolution

• If one partner is authorized to sign and file GST documents

8. Mobile Number and Email ID of Authorized Signatory

• OTP verification will be required

🛠️ Steps to Apply for GST Registration (in Andhra Pradesh)

1. Go to GST portal: https://www.gst.gov.in/

2. Click on ‘Services’ > Registration > New Registration

3. Choose:

   • Type: Partnership

   • State: Andhra Pradesh

   • Enter PAN, Email, Mobile No.

4. Enter business details, place of business, partner details, etc.

5. Upload required documents.

6. Submit using DSC / EVC verification

7. ARN (Application Reference Number) will be generated.

8. You’ll receive your GSTIN in Andhra Pradesh once approved.

🔁 Optional Tips:

• If your mining activity includes supply of minerals, stone, gravel, etc., GST is applicable on outward supplies.

• Maintain separate records for operations in AP & Telangana, as they will have separate GST returns.

[YAGAY andSUN]

Below is a legally appropriate Declaration Format for using government-allotted land as the principal place of business under GST:

Declaration for Principal Place of Business on Government-Allotted Land

To

The Proper Officer,

Goods and Services Tax Department,

[Jurisdictional Office],

Government of Andhra Pradesh.

Subject: Declaration regarding Principal Place of Business on Government-Allotted Land for GST Registration.

I/We, [Name of Authorised Signatory], Partner/Authorised Signatory of M/s [Name of Partnership Firm], having PAN [Firm’s PAN], and registered office at [Registered Address in Telangana], do hereby solemnly affirm and declare as under:

1. That our firm has been allotted land by the [Name of Allotting Government Authority / Department], Government of Andhra Pradesh, for the purpose of carrying out quarrying and mining operations, under the proceedings/order no. [Allotment Letter/Consent Proceedings No.] dated [DD/MM/YYYY].

2. That the allotted land, situated at [Full Address of Mining Site, Village/Taluk, District, Andhra Pradesh, with PIN code], is being used by our firm as the principal place of business for the purpose of carrying out the said mining activity under the terms of the allotment.

3. That there exists no formal lease or rental agreement, as the land is directly allotted by the government for operational use, and the said allotment/consent letter is being submitted as documentary evidence for GST registration purposes.

4. That I/We undertake to inform the department in the event of any change in the status, location, or usage of the said premises and shall comply with all applicable laws and rules in this regard.

This declaration is true and correct to the best of my/our knowledge and belief, and is executed to comply with the requirements under the CGST/SGST Act, 2017.

Place: ___________

Date: ___________

For M/s [Firm Name]

(Signature)

[Name of Authorised Signatory]

Designation: Partner / Authorised Signatory

Mobile: ___________

Email: ___________