Complete Online GST Registration Process

Under GST law, a supplier is required to obtain registration for every state from where he makes a taxable supply provided his aggregate turnover exceeds a specified threshold limit. There is no concept of a centralized registration under GST like the former service tax regime. Thus, such person does not need to obtain Online GSt Registration in Delhi and other State/UT from where he makes a non-taxable supply.

Since registration in GST is PAN based, once a supplier is liable to register, he has to obtain registration in each of the States/UTs in which he operates under the same PAN. Further, he is normally required to obtain single registration in a State/UT. However, where such person has multiple places of business in a State or Union Territory, he has the option to get a single registration for said State or Union Territory.

Threshold limit for registration

• Every supplier of goods or services or both must obtain registration in the State or the Union territory from where he makes the taxable supplyin case his aggregate turnover exceeds specified threshold limit in a FY.
• Every supplier, whose aggregate turnover in a financial year exceeds INR 20 lakh, is liable to be registered under GST in the State/ Union territory from where he makes the taxable supply of goods and/or services. The limit of INR 20 lakh will be reduced to INR 10 Lakh if the person is carrying out business in special category states such as Manipur, Mizoram, Nagaland, Tripura.
• Any person who is engaged exclusively in supply of goods whose turnover in a financial year exceed INR 40 lakh is required to obtain GST registration.

Requirement of Registration

A person needs to obtain registration with respect to each place of business in India from where a taxable supply has taken place. However, a supplier is not liable to obtain registration in a State/UT in case he makes an exempt/non-taxable supply from there.

Furthermore, the threshold limit of a person having places of business in more than one State/UT in India is 10 lacs only when such person makes taxable supplies of goods or services or both from Special Category States as defined under section 22. However, if he makes exempt/non-taxable supply from a Special Category State and taxable supplies from a non-special category state, then the threshold limit shall not be so reduced.

Compulsory registration in certain cases

• Persons making any inter-State taxable supply
• Casualtaxable persons (CTP) making taxable supply
• Persons who are required to pay tax under reverse charge on inward supplies received
• Taxable supply provided by Non-resident taxable persons (NRTP).
• E-commerce operators
• persons who need to deduct tax under section 51, whether or not separately registered under this Act.
• persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise.
• Input Service Distributor, whether or not separately registered under this Act.

Documents required for GST registration

Penalty for not obtaining GST registration

An assessee defaulting in the payment of tax will be liable to pay penalty at 10% of the tax amount due subject to minimum penalty of INR 10,000. The penalty will be 100% levied of the tax amount if the assessee has intentionally evaded the payment of tax.

Taxcellent assist you in GST Registration in Delhi within 7-10 days.