GST Registration in Delhi

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GST - Goods and Service Tax

GST is an indirect tax imposed on the supply of goods and services. It is essential for businesses to comply with GST regulations to avoid penalties. GST Registration in Delhi is a crucial process for businesses that are liable to pay GST.

GST Registration is the process of obtaining a unique identification number for a business that is required to pay GST. This registration ensures that businesses comply with tax regulations and helps streamline the process of collecting and remitting taxes.

Types of Registration Under GST

Regular GST Registration (GSTIN): This is the standard registration for businesses involved in the supply of goods and services, requiring a GST Identification Number.

Casual Taxable Person Registration: This is for businesses that occasionally supply goods or services in a taxable area where they don’t have a fixed place of business.

Non-Resident Taxable Person Registration: This is for foreign businesses supplying goods or services in India without a permanent business establishment.

TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) Registration: This is for entities required to deduct tax at source or collect tax at source under GST provisions.

URD (Unregistered Dealer): Dealers who are not registered under GST but are involved in taxable supply; they are required to register if they exceed the threshold limit.

GST Registration Turnover Limit

Type of Supply	Normal Category Goods	Special Category Goods
Goods	Rs. 40 Lakhs	Rs. 20 Lakhs
Services	Rs. 20 Lakhs	Rs. 10 Lakhs
Both Goods and Services	Rs. 20 Lakhs	Rs. 10 Lakhs

DOCUMENTS REQUIRED FOR LLP INCORPORATION

To complete the GST Registration in Delhi, the following documents are required:

Permanent Account Number (PAN)

Copy of the Aadhaar card

Proof of Business Registration or Incorporation Certificate

Identity and Address Proof of Promoters/Directors with a Photograph

Bank Account Statement or Cancelled Cheque

Authorisation Letter or Board Resolution for the Authorised Signatory

Digital signature

Special Category States under GST rules include:

Arunachal Pradesh

Assam

Jammu and Kashmir

Ladakh

Manipur

Meghalaya

Mizoram

Nagaland

Sikkim

Tripura

Uttarakhand

Himachal Pradesh

Who is Required to Register Under GST?

GST Registration in Delhi is required for the following entities:

Casual taxable person / Input Service Distributor (ISD)

Non-resident taxable person

Inter-state supplier of goods and services

Supplier of goods through an e-commerce portal

Any service provider

E-commerce aggregator

Liable to pay tax under the reverse charge mechanism

TDS/TCS deductor

Online data access or retrieval service provider

Individuals who were registered under Pre-GST law (i.e., VAT, Service Tax, etc.)

Penalty for Not Registering Under GST

Failing to register under GST can attract severe penalties and consequences. Some penalties include:

A penalty of Rs. 10,000 or 10% of the tax due, whichever is higher, for failing to register despite being liable to do so.

A penalty of Rs. 10,000 or the tax amount, whichever is higher, for collecting GST but not depositing it to the government within three months.