GST Registration

GST Registration in Delhi – Procedure and Documents

Previously, there were various kinds of indirect taxes, and for each of them, a separate registration is required. Still, since July 2017, there is only one applicable indirect tax in the country, i.e., GST. Each state must have its own rules & regulations for registration. In the article, we will study GST registration in Delhi.

Who are eligible for GST registration in Delhi?

The persons required for GST registration in Delhi are:

S. No.	Category
1	Individuals who were registered VAT, Service Tax, etc., need to get themselves registered under GST as it is the only applicable indirect tax in India
2	e- commerce service or goods provider
3	Businesses having turnover of more than Rs. 40 lakhs and Rs. 10 lakhs for hilly and north- eastern states)
4	Non – registered taxable persons
5	Casual taxable persons
6	RCM (Reverse charge mechanism) taxpayers
7	Agents of suppliers or ISDs
8	One who supplies information or gives database access or retrieval services online, from a place outside India, other than a registered taxable person.

Documents required for GST registration in Delhi

There are several documents required for GST registration in Delhi.

The list of the documents are:

• Aadhar card copy
• PAN (Permanent Account Number) details of the applicant.
• Incorporation certificate of the business.
• Address proof of the principal place of business. It may vary from case to case:
  • In case of owned property, ownership deed; or
  • In case of rented property, rent agreement & consent letter or NOC from the leased property owner.
• Address proof and identity proof of promoters or directors.
• Board resolution for authorized signatory.
• For Bank details: canceled bank cheque or bank account statement.
• Digital signature^[1].

The list of documents required for different types of companies or firms is in the tabular form:

Type of company or firm	Documents required
Sole proprietorship firm	·        ID proof of the proprietor ·        Address proof of the proprietor ·        Address proof of the office ·        Bank account details ·        DSC ·        Photo of the proprietor
Partnership or LLP	·        PAN details of the business or applicant ·        Aadhar card of all the directors ·        Address proof of the office ·        Bank account details ·        MoA , AoA & Incorporation Certificate ·        Partnership Deed or LLP certificate ·        Photo of Managing Partner or designated partner in case of partnership or LLP.
Private limited company	·        PAN details of the business or applicant ·        Aadhar card of all the directors ·        Address proof of the office ·        Bank account details ·        MoA , AoA & Incorporation Certificate ·        Photo of managing director or whole-time director.

Procedure for GST registration in Delhi

Step 1

Application of GST registration in Delhi is to be made in Form GST REG – 01.

The following conditions must be adhering to while filing the return:

• Enter the following details of the applicant as per the PAN database.
• The PAN details must be verified online.
• Provide email and the phone number of the authorized signatory for verification.
• The application must be signed with class 2 digital signature.

Step 2

After submitting the application, TRN will be generated based on the primary details contained in Part A of the Form. After the TRN is generated, the applicant needs to log in using the TRN and complete the application form and submit it.

Step 3

After submitting the application, the documents and the information in the application will be verified by the officer, who will either accept or reject the application within 3 working days.

When an application is being rejected by the officer, then a valid reason should be given & the applicant must be given an opportunity to rectify the errors within 7 working days.

If the application is approved, the certificate of GST registration in Delhi is granted in the Form GST REG – 06.

Conclusion

GST is the single tax all over India and is levied on the supply of goods and services. Delhi must follow the rules & regulations for GST registration in Delhi.

GST registration usually takes 3 – 7 working days. The following steps mentioned in the blog must be followed to obtain GST registration.

Read our article:GST Registration in Uttarakhand – Complete Process