GST Registration in Delhi India
Goods and Services Tax (GST) is a Uniform Indirect Tax levied on Goods & Services across the Country. It requires the specified persons to get registered under GST Law to acquire GSTIN (Goods and Services Tax Identification Number). GST Registration is a procedure to get the GSTIN from the GST Department. After the registration, suppliers of goods or services are legally recognized. They are also lawfully allowed to collect tax from their customers & pass on the credit of the taxes paid on the goods or services provided to the recipients or purchasers.Apply for GST Registration
Our Exclusive Packages at Affordable Prices
Eligibility Criteria for GST Registration in India
Businesses whose Turnover exceed the prescribed threshold limit of Rs. 40 lakhs for goods and in case of special category states (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand) the aggregate turnover limit exceeds Rs. 20 Lakhs are required to have GST Registration and for Services the threshold limit is Rs. 20 lakh and for north-eastern states, J&K, Himachal Pradesh, and Uttarakhand the threshold limit is Rs. 10 Lakh.
Apart from the above turnover limit, here is the list of certain businesses who are mandatorily required to take the GST Registration:
- E-Commerce Operators : Irrespective of the turnover threshold limit, all e-commerce operators are mandatorily required to take the registration under GST prior to commencing business as an ecommerce operator or within 30 days of commencing business.
- Inter-State Business : Persons making inter-state supply of goods either directly or through e-commerce operator are liable for compulsory GST registration without any threshold limit.
- Input Service Distributor (ISD) : An ISD will have to compulsorily take a separate registration as there is no threshold limit for registration for an Input Service Distributor.
- Non-Resident Taxable Person : There is no threshold limit for Goods & Services Tax registration. Non-resident taxable person has to apply for registration at least 5 days prior to the commencement of business in India using a valid passport.
- Agents: The threshold limit condition for registration does not apply to commission agents of Supplier, ISD and E-Commerce Operators etc. So, a person is required to obtain compulsory registration.
Documents Required for GST Registration
1. For Proprietor / Director / Member:
- PAN Card
- Aadhar Card
- Passport Size photograph
- Latest Bank Statement or Bank Passbook
- Registered Office Address Proof:
- Owned Office: NOC (No Objection Certificate) from the Owner
- Rented Office: Rent Agreement of the Registered Office
- Latest Electricity Bill of the Registered Office
In case of Body Corporate
- Digital Signature Certificate
- Board Resolution or Letter of Authorization from the Authorized Signatory
Key Benefits of GST Registration
1. No Cascading Effect: It prevents the cascading effect of tax. GST is one indirect tax for the whole nation, which makes India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
2. Legally recognized as supplier of goods or services
3. Legally authorized to collect tax: The registered person can legally be authorized to collect tax from their purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
Utilization of Input Tax Credit: Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
This whole GST registration process will take approximately 7-15 days after we will receive all the required documents. This period may vary subject to approval given by GST Department.
Registration Process For GST Registration
- Visit Goods & Service Tax Portal online at gst.gov.in
- Click on New registration in the Service Option
- Fill all the details & verify Email ID & Mobile Number through OTP
- TRN (Temporary Reference Number) will be displayed on the screen. Note Temporary Reference Number.
- Revisit Goods & Service Tax Portal, click on New Registration under the Servicesoption
- Select the option of Temporary Reference Number
- Enter TRN& Captcha details & click proceed
- Enter OTP (One Time Password) received on the registered Email ID and Mobile Number.
- Application Status will be applicable on the next page. Click on the Edit icon and fill in all the details & upload the required documents as per the type of Business.
- Verify all the details before submitting.
- After Submitting the Application, Application Reference Number (ARN)is generated.
- Obtain GST Registration Certificate from the Portal.
FAQ – GST Registration in Delhi
Government of India brought a massive tax reforms by implementing GST (Goods and Services Tax) scheme in 2017 with the objective of ‘One Nation One Tax’ and to remove the cascading effect. Click here to read more.
GST is a tax which mandatorily requires specified persons to get registered under GST Law to obtain GSTIN (Goods and Services Tax Identification Number). Click here to read more.
Registration under Goods & Service Tax is mandatory for certain businesses. Below are the specified eligibility criteria for registration under GST.
- Annual Turnover threshold limit exceeds 40 lakh for Goods & Rs. 20 lakh for Services.
- E-Commerce Businesses
- Casual taxable person or Non-resident taxable person
- Inter-state Business
- Person liable to pay tax under RCM, ISD, etc.
If the organization performs business without GST Registration, penalties will be applied as it is an offence under GST Regime.
Registration Process of GST is fully online and does not requires submission of physical documents to GST Department. For obtaining GST Registration, every business has to file an application at the common GST portal with the following documents mentioned as under-
- ID proof of the applicant
- Address proof of the applicant
- Passport size photographs
- Registered Office address Proof
- Latest Bank Statement
- Incorporation Certificate
- Digital Signature Certificate
Registration of GST can be done easily through the GST portal. As it is important for certain businesses to complete the online GST registration process. It is an offense under GST Law to carry out business operations without registering under GST-
- Visit GST Portal
- Click on services
- Click on New Registration
- Fill detail & application
- After Application is submitted, Application Reference Number (ARN) is Generated
- Obtain GSTIN
The minimum amount of penalty for not getting Registered under GST due to actual mistake is 10% of the due amount and 100% when the taxpayer does not take registration to evade the tax. Click here to read more.
GST Registration is important for certain businesses to avail various benefits. WithoutGST registration, a person cannot collect tax from their customers & also cannot claim any input tax credit. Some benefits of GST Registration are as follows-
- Constant Indirect tax system
- Prevents the Cascading effect
- Simple & less Compliance
- Common Portal
- Use of Technology
- Unified common market
- Composition Scheme