{"id":48988,"date":"2021-04-13T12:15:43","date_gmt":"2021-04-13T06:45:43","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=48988"},"modified":"2021-04-13T12:20:10","modified_gmt":"2021-04-13T06:50:10","slug":"gst-registration-in-delhi","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/gst-registration-in-delhi\/","title":{"rendered":"GST Registration in Delhi &#8211; Procedure and Documents"},"content":{"rendered":"<p class=\"has-drop-cap\">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 &amp; regulations for registration. In the article, we will study GST registration in Delhi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who are eligible for GST registration in Delhi?<\/h2>\n\n\n\n<p><strong><em>The persons required for GST registration in Delhi are:<\/em><\/strong><\/p>\n\n\n\n<table>\n<tbody>\n<tr>\n<td width=\"84\">\n<p><strong>S. No.<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p><strong>Category <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>1<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>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<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>2<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>e- commerce service or goods provider<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>3<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>Businesses having turnover of more than Rs. 40 lakhs and Rs. 10 lakhs for hilly and north- eastern states)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>4<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>Non &ndash; registered taxable persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>5<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>Casual taxable persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>6<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>RCM (Reverse charge mechanism) taxpayers<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>7<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>Agents of suppliers or ISDs<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"84\">\n<p><strong>8<\/strong><\/p>\n<\/td>\n<td width=\"408\">\n<p>One who supplies information or gives database access or retrieval services online, from a place outside India, other than a registered taxable person.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\">Documents required for GST registration in Delhi<\/h2>\n\n\n\n<p>There are several documents required for GST registration in Delhi.<\/p>\n\n\n\n<p><strong><em>The list of the documents are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Aadhar card copy<\/li><li>PAN (Permanent Account Number) details of the applicant.<\/li><li>Incorporation certificate of the business.<\/li><li>Address proof of the principal place of business. It may vary from case to case:<ul><li>In case of owned <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Property&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Property refers to the legal designation of ownership over valuable items or assets held by an individual or a business. This ownership grants the holder certain legal rights to use, consume,(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/property\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>property<\/a>, ownership deed; or<\/li><li>In case of rented property, rent agreement &amp; consent letter or NOC from the leased property owner.<\/li><\/ul><\/li><li>Address proof and identity proof of promoters or directors.<\/li><li>Board resolution for authorized signatory.<\/li><li>For Bank details: canceled bank cheque or bank account statement.<\/li><li><strong>Digital signature<\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Digital_signature\"><strong>[1]<\/strong><\/a><\/sup>.<\/li><\/ul>\n\n\n\n<p><strong><em>The list of documents required for different types of companies or firms is in the tabular form:<\/em><\/strong><\/p>\n\n\n\n<table>\n<tbody>\n<tr>\n<td width=\"156\">\n<p>Type of company or firm<\/p>\n<\/td>\n<td width=\"342\">\n<p>Documents required<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"156\">\n<p>Sole proprietorship firm<\/p>\n<\/td>\n<td width=\"342\">\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ID proof of the proprietor<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Address proof of the proprietor<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Address proof of the office<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank account details<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DSC<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Photo of the proprietor<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"156\">\n<p>Partnership or LLP<\/p>\n<\/td>\n<td width=\"342\">\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PAN details of the business or applicant<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aadhar card of all the directors<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Address proof of the office<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank account details<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MoA , AoA &amp; Incorporation Certificate<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Partnership Deed or LLP certificate<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Photo of Managing Partner or designated partner in case of partnership or LLP.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"156\">\n<p>Private limited company<\/p>\n<\/td>\n<td width=\"342\">\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; PAN details of the business or applicant<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aadhar card of all the directors<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Address proof of the office<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank account details<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MoA , AoA &amp; Incorporation Certificate<\/p>\n<p>&middot;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Photo of managing director or whole-time director.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\">Procedure for GST registration in Delhi<\/h2>\n\n\n\n<p><strong>Step 1<\/strong><\/p>\n\n\n\n<p>Application of GST registration in Delhi is to be made in Form GST REG &ndash; 01.<\/p>\n\n\n\n<p><strong><em>The following conditions must be adhering to while filing the return:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Enter the following details of the applicant as per the PAN database.<\/li><li>The PAN details must be verified online.<\/li><li>Provide email and the phone number of the authorized signatory for verification.<\/li><li>The application must be signed with class 2 digital signature.<\/li><\/ul>\n\n\n\n<p><strong>Step 2<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p><strong>Step 3<\/strong><\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>When an application is being rejected by the officer, then a valid reason should be given &amp; the applicant must be given an opportunity to rectify the errors within 7 working days.<\/p>\n\n\n\n<p>If the application is approved, the certificate of <strong><a href=\"https:\/\/enterslice.com\/gst-registration\">GST registration<\/a><\/strong> in Delhi is granted in the Form GST REG &ndash; 06.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>GST is the single tax all over India and is levied on the supply of goods and services. Delhi must follow the rules &amp; regulations for GST registration in Delhi.<\/p>\n\n\n\n<p>GST registration usually takes 3 &ndash; 7 working days. The following steps mentioned in the blog must be followed to obtain GST registration.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/gst-registration-in-uttarakhand\/\">GST Registration in Uttarakhand &ndash; Complete Process<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &amp; regulations for registration. In the article, we will study GST registration in Delhi. [&hellip;]<\/p>\n","protected":false},"author":55,"featured_media":48989,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2559],"tags":[1667],"acf":{"service_id":"68"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Registration in Delhi - Procedure and Documents - Enterslice<\/title>\n<meta name=\"description\" content=\"GST is a single tax imposed on the supply of goods and services throughout India. 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I have an experience of about 2 years in various fields of corporate laws, but I have a keen interest in researching on legal issues and to gain knowledge. I always strive to bring the best to work on what I do.","postViews":460,"readingTime":3,"nextPost":{"id":49000,"slug":"horizontal-and-vertical-analysis"},"prevPost":{"id":48979,"slug":"gst-offline-tools"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2021\/04\/GST-Registration-in-Delhi-Procedure-and-Documents.jpg","postTerms":"GST Registration","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/48988"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/55"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=48988"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/48988\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/48989"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=48988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=48988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=48988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}