GST Registration in Delhi

There are around 160 countries in the world that have GST in place. Goods and Services Tax is the biggest indirect tax reform introduced in India. It is a single tax on the supply of goods and services based on the destination.

Goods and Services Tax was implemented in India from July 1, 2017, and follow a Dual model wherein both States and Central levy tax on Goods or Services or both. Following are the types of Goods and Service Tax under the applicable law:

  1. State Goods and Service Tax,
  2. Central Goods and Service Tax,
  3. Integrated Goods and Service Tax, and
  4. Union territory Goods and Service Tax. 

What are the advantages of GST Registration in Delhi?

Following are the advantages of GST registration in Delhi:

  1. The registered entity becomes legally recognized as a supplier of goods/ services;
  2. The registered entity becomes eligible for a variety of other benefits and privileges as under the GST laws;
  3. For a more accurate accounting of taxes being paid.
  4. The registered entity becomes legally authorized to collect tax from the purchasers; 

What is the provision of Multiple Registrations?

  • The GST Act provides for the provision of Multiple Registrations. It means that if the trader has operations in different states, it has to obtain online GST registration in every state separately. Even though merely providing services in a particular state shall not make GST Registration in the particular state mandatory if there is no registered office or unit operating in that particular state.
  • Also, if a trader has various business segments in a single state then he has to obtain separate GST registration in Delhi for each segment. This implies that each segment having a distinguishable business component is treated as a separate legal entity and has to separately apply for GST registration.

What is the procedure for Online GST Registration in Delhi ?

  1. Log on to gst.gov.in.
  2. The ‘Services’ provides the option of ‘New Registration’.
  3. A new page shall open up for filling up of the basic details.
  4. The applicant shall be asked their category, options being: Tax payer, GST practitioner, Tax Collector, Tax Deductor, Non-resident Tax Payer, Non-Resident online Service Provider, United Nations body and Consulate or Embassy of Foreign Country. Other Notified Persons
  5. The other information to be supplied is: State/ UT and District, Legal Name of business and PAN, and Contact Details.
  6. OTP and a verification mail shall be sent for the verification.
  7. The documents required as per the category and type of business shall then be elaborated. These are required to be uploaded. Then the form should be submitted.
  8. The applicant shall then receive an ‘Application Reference Number’ via email and Text Message.
  9. After scanning of the application by the authorized GST officer, it shall either be approved or additional documents/ information may be asked to be furnished before final approval.
  • The procedure of making the application until the procurement of GST Registration in Delhi takes about 5-7 days of time.
  • There is no prescribed government fee for submission of the application for online GST registration in Delhi.
  • The Act provides stringent laws against non-registration of those who are liable to be registered under the Act, which includes levying a penalty. 

What documents are required for the submission of the application for online GST Registration in Delhi?

The documents required to be submitted shall depend up on the nature, type and structure of the business. Following is a list of some basic documents that would be required. For a more exhaustive list, contact Swarit Advisors.

  1. PAN Card of individual/ company/ LLP
  2. Identity Proof of the Individual (for sole proprietorship)
  3. Registration Certificate of the Company/ Partnership deed/ Registration Certificate of the LLP/ LLP Partnership agreement, whichever applicable.
  4. PAN and ID (Identity Proof) of Directors in case of company and of designated partners in case of regular Partnership or LLP
  5. Memorandum of Association (MOA) /Articles of Association (AOA) for the company.
  6. Copy of the cancelled cheque or bank statement
  7. Rent agreement (for rented premises) along with a NOC (No Objection Certificate) of the owner.

Copy of electricity bill or any utility bills as proof of the Registered Office