How to get GST (Goods and Services Tax) Registration in Delhi?

The tax taken on most of the goods and services sold for domestic use is GST (Good and Services Tax). This tax was introduced on 1st July 2017 through 101st amendment of Indian Constitution by the central government. Goods and Services Tax replaced all the prior multiple taxes of both central and state government. In this blog we will talk about GST registration in Delhi. 

What is GST?

The value-added tax taken on most of the goods and services sold for domestic consumption is called GST (Good and Services Tax). GST Registration is essentials for all the taxable individuals or a business as it helps to create natural trustworthiness towards the business/individual from the suppliers and consumers, further any Companies or individuals having all the legal documents and who are compliant with all the rules and regulations of the law creates positive impression.

There are many benefits of GST Registration but, if one does not get registered under GST, they have to pay certain penalties like, an amount equal to 10% of the tax evaded or Rs. 10,000, which is higher. So it’s better to get resisted since there is no registration fee and avail all the benefits.

Importance / Benefits of Registration under GST

Following, are the number of benefits if an individual or business get registered for GST:

• Legally recognized as supplier of goods and services.
• It improves efficiency of logistics
• The number of compliances is lesser
• It helps to create natural trustworthiness towards the business/individual from the suppliers and consumers.
• It creates positive impress of registered individual or business.
• By getting registered business or individual get eligible to avail all the benefits under GST laws.
• Composition scheme for small business.

Documents Necessary for GST Registration in Delhi

Following, are the necessary document for the GST registration in Delhi:

For Partnership Firm

• Aadhaar card of partners
• PAN card of partners
• PAN card of partnership firm
• Coloured photo of partners
• Cancelled cheque or current bank account statement
• Address proof of the company like, electricity bill, rent agreement, etc. 

For Company

• Company PAN card
• PAN cards of directors
• Aadhaar cards of directors
• Coloured photos of directors
•  MOA, AOA
• Business address proof like, electricity bill, rent agreement, etc.
•  Cancelled cheque or current bank account statement
•  Certificate of Incorporation

For Proprietorship

• Aadhaar card
• PAN card
• Coloured photo
• Cancelled cheque or current bank account statement
•  Address proof of the business like, electricity bill, rent agreement, etc.

For LLP

• Aadhaar card of partners
• PAN card of partners
• PAN card of LLP
• Coloured photo of partners
• Cancelled cheque or current bank account statement
•  Address proof of the business like, electricity bill, rent agreement, etc.
• Certificate of incorporation.
•  LLP agreement

How to register for GST in Delhi Online?

Registration for GST can be done online as well as offline. But the easier way to get registered is online because it can be done from anywhere whether home or office and its safes time. Following are the steps for online registration: 

• Have to get provisional ID and password from Delhi VAT website if have registered to prior tax service.
• Online GST registration can be easily done by visiting the GST portal https://www.gst.gov.in/ and under the service tab,
• Choose > Registration> New Registration. On the registration page enter all the required details (including PAN number), email address and mobile number after that click proceed.
• On next page, enter the OTP send to the mail or mobile number and click proceed.
• Temporary Reference Number (TRN) will appear on the screen note it.
• Visit GST portal again and click on ‘register’ under ‘Taxpayer’ menu.
• Select TRN and enter the TRN and captcha details and proceed.
• OTP will be sent on Email and mobile no., enter it on next page and click proceed.
• The status of application will be available on the next page. On the right side, there will be an edit icon, click on it.
• There will be 10 sections on the next page. Submit all the relevant document along with other details.
• Visit the verification page and check the declaration after checking submit the application by one of the methods from these: EVC (electronic verification code), e-Sign or by digital signature certificate (DSC).
• A success message will be shown on the screen once completed and ARN (Application Reference Number) will be mailed and sent to mobile number.
• Later on check the Status of ARN can be checked on GST portal.

Need GST Registration in Delhi? Call us now

Penalty for not registration or late registration under GST

There are many benefits of GST registration but, if one does not get registration under GST or get late registration, they have to pay certain penalties.

Penalty if failed to register: As per section 122 of The Central Goods and Services Tax Act, 2017, if any person whose registration under GST is mandatory and fails to register will be liable to pay amount of Rs. 10,000/ whichever is higher.

For example; Mr. xyz fails to get registration under GST and the total tax evaded by Mr. xyz amounts to Rs. 7,500 then he is liable under section 122 of Central Goods and Services Tax Act, 2017 and shall pay Rs. 10,000/ as penalty.

Penalty for late registration: There is no special provision for late registration under GST law. But there is general rule that if late registration comes in the knowledge of GST authorities then that person is liable to pay penalty amount of Rs. 10,000/ whichever is higher.

Conclusion

Thus, it is clear from the above that, GST Registration is essentials for all the taxable individuals or a business as it helps to create natural trustworthiness towards the business/individual from the suppliers and consumers. Registration for GST can be online as well as offline. But, online registration is the best option. In this article gives step by steps process of registration of GST in Delhi by online mode. However, if one does not get registration under GST or late to register, they have to pay certain penalties like, an amount equal to 10% of the tax evaded or Rs. 10,000. So, it better to get registration and avail all the benefits provided by the GST law.

If want to get registration under GST, then contact us, team Legal window will help you.

Top of Form