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.

Online GST Registration Services in Delhi

Threshold limit for 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

Documents required for GST registration

Persons Documents required for GST registration
Sole Proprietor
  • PAN Card of the Proprietor
  • Aadhar Card of Proprietor
  • Passport Size photograph of the proprietor
  • Valid Address Proof
Partnership Firm
  • PAN Card of all the partners
  • Copy of Partnership Deed
  • Photograph of all the partners
  • Address proof of Partners
  • Address Proof for principal place of business
  • PAN Card of the Company
  • Certificate of incorporation granted by MCA
  • Memorandum of Association/Article of Association
  • PAN Card and Aadhar Card of authorized signatory
  • PAN Card and Address Proof of all the directors of the company
  • Passport size photograph of all directors and authorized signatory
  • Details of Bank Account
  • Address Proof for principal place of business

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.

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