facebook

I Run a Small Shop in Delhi. Am I Exempted From GST?

As long as your turnover is less than or not equal to Rs. 20 Lac you are exempted from GST.
If your business/shop is registered in Northeast states, the turnover cannot exceed (or be equal to) Rs.10 Lac.
GST Registration in Delhi – Get your business GST registered from best Chartered Accountants in Delhi starting from Rs 988 within 7 days.
Apply for GST Registration Online Now!
Looking for GST Registration Online in Delhi or want to know How to Register for GST in Delhi ?
Get Best Rates ☎ Call our Expert on 044-4024-7777.
Experts at IndiaFilings will guide you through the GST process in a very systematic way and ease up your accounting problems.

GST Registration for New Business

The Goods and Services Tax, right from its implementation on the 1st of July, 2017, has been the talk of a Nation striving towards fulfilled development.

In simple terms, GST is an indirect tax system that is levied upon the supply of goods and services in the country.

GST Registration in Delhi – How to Register for GST in Delhi?

The taxpayer shall process the GST Registration application through IndiaFilings platform, GST Common Portal, or through a GST Facilitation Centre.

To begin the GST Registration process, the applicant must provide his/her PAN, mobile number, email address, and also the state of registration.

After providing the information online, the Common Portal validates the PAN of the applicant from the database maintained by the Central Board of Direct Taxes.

Further, an OTP is sent to the mobile number and email address mentioned in the registration form along with a temporary reference number.

Using the temporary reference number, the applicant must then complete Part-B of the FORM GST REG-01 along with that is duly signed application and documents.

The application form can be submitted electronically through the GST Common Platform or through a GST Facilitation Centre.

To know more about obtaining a GST registration in India, contact an IndiaFilings Business Advisor.

Why to Choose Indiafilings?

Trained and trusted professionals: Our chartered accountants hold the Certificate of Practice (COP), that is recognized by the ICAI, making them trustworthy, experienced and knowledgeable.

Time efficient: All our accounting services are just a click away as we bring you some of the best experts in the industry who will save your travel time and the time that you’ll take to find a good CA on your own.

Pocket-friendly: We provide GST services in Delhi for all budget brackets that can be afforded by a salaried employee as well as a businessman. They are cost-efficient and affordable.

Information Required in GST Registration Application

Information Required in GST Registration Application

What Are the List of Documents Required for GST Registration?

The following is the checklist of documents required for obtaining GST registration:

Proof of Constitution of Business (Any One) Certificate of Incorporation
Passport size photo of the applicant Passport size photo of Promoter/Partner
Photo of the Authorized Signatory Photo
Proof of Appointment of Authorized Signatory (Any One) Letter of Authorization
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter
Proof of Principal Place of business (Any One) Electricity Bill
Legal ownership document
Municipal Khata Copy
Property Tax Receipt
Proof of Details of Bank Accounts (Any One) The first page of Pass Book
Bank Statement
Cancelled Cheque

Click here for a complete list of documents required for GST registration.

What Is the Cost of GST Registration in Delhi?

Pay as you go grow pricing

All Inclusive Pricing - No Hidden Fee

Basic

988

all inclusive fees

Premium

5899

all inclusive fees

Time Limit for GST Registration

GST registration is mandatory for both business and not-for-profit entities that supply taxable goods or services in India.

The period for applying for GST registration is within 30 days of becoming liable to obtain GST registration.

The individual shall obtain GST registration when the entity crosses the threshold aggregate turnover, initiates business involved in inter-state supplies or involved in e-commerce transactions.

Time Limit for GST Registration

GST Registration Cancellation

A GST registration obtained in India can be cancelled by the registered person or by an officer or by the legal heirs, in case of death of a person registered under GST.

Who Can Cancel GST Registration?

An Officer under GST can either on his own accord or an application filed by the registered person or by legal heirs of the registered person, in case of death of such person, can cancel a GST registration.

However, a person who obtained GST registration voluntarily cannot apply for GST Registration cancellation before the expiry of a one year from the effective date of registration.

Reasons for GST Registration Cancellation

As per Section 29 of the CGST Act, the taxpayer can initiate apply for the cancelled GST registration under the following circumstances:

  • Discontinuance or closure of a business.
  • Transfer of business for reasons of amalgamation, merger, de-merger, sale, lease or other pertinent reasons.
  • Change in the constitution of business, which results in a change of PAN.
  • Taxpayers who are not under the mandatory net of GST.
  • Death of the sole proprietor.
  • Any other reason, the likes of which must be substantiated in the application.

Read Complete Details on GST Portal – Cancellation Application Procedure

Who Needs a GST Registration Number?

The following types of persons or entities shall obtain GST registration irrespective of turnover:

  • Persons making any inter-State taxable supply, irrespective of the threshold
  • Casual taxable persons, irrespective of the threshold
  • Persons who should pay tax under reverse charge, irrespective of the threshold
  • Non-resident taxable persons, irrespective of the threshold
  • Individuals those require to deduct tax
  • Persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold
  • Input service distributor
  • Persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold
  • Every electronic commerce operator, irrespective of the threshold
  • Aggregator who supplies services under the applicant’s brand name or applicant’s trade name, irrespective of the threshold
  • Other person or class of persons as notified by the Central Government or a State Government on the recommendations of the Council.

For registering GST, Trademark or Logo, click here.

Penalty for Not Paying GST on Time

The GST penalty for not filing GST returns is Rs.100 per day of delay until the failure continues, but not exceeding Rs.5000.

After the levy of penalty, if any entity having GST registration continuously fails to file GST returns, the GST registration would be cancelled and all the amount due would become payable, as assessed by a GST Officer.

Penalty for Late Filing of GST Return

Due to the technical issues and frequent amendment of GST clauses, the CBIC has reduced the penalty amount as follows:

  • Intra-state supplies – Monthly Filing: CGST of Rs.25 per day + SGST of Rs.25 per day, totalling Rs.50 per day
  • Inter-state supplies – Monthly Filing: IGST of Rs.50 per day

Nil Return

  • Intra-state supplies – Monthly Filing: CGST of Rs.10 per day + SGST of Rs.10 per day, totalling Rs.20 per day
  • Inter-state supplies – Monthly Filing: IGST of Rs.20 per day

Note: The maximum late fees cannot exceed Rs.5,000.

Step-by-Step Guide Explaining GST Registration Process Online

  • The MoF simplified the GST registration procedure online.
  • The applicant can process the GST registration procedure through the GST Portal.
  • After submission of the application, the portal generates GST ARN immediately.
  • Using the GST ARN, the applicant can check the application status and post queries if necessary.
  • Within 7 days of ARN generation, the taxpayer shall receive a GST registration certificate and GSTIN.
  • 1

    Go to the GST Portal

    Access the GST Portal -> https://www.gst.gov.in/ -> Services -> Registration -> New Registration option.

    Go to the GST Portal
  • 2

    Generate a TRN by Completing OTP Validation

    The new GST registration page is displayed. Select the New Registration option. If the GST registration application remains uncompleted, the applicant shall continue filling the application using TRN number.

    • Select the Taxpayer type from the options provided.
    • Choose the state as per the requirement.
    • Enter the legal name of the business/entity, as mentioned in the PAN database. As the portal verifies the PAN automatically, the applicant should provide details as mentioned in the card.
    • In the Permanent Account Number (PAN) field, enter PAN of the business or PAN of the Proprietor. GST registration is linked to PAN. Hence, in the case of a company or LLP, enter the PAN of the company or LLP.
    • Provide the email address of the Primary Authorized Signatory. (Will be verified in next step)
    • Click the PROCEED button.
    GENERATE A TRN
  • 3

    OTP Verification & TRN Generation

    On submission of the above information, the OTP Verification page is displayed. OTP will be valid only for 10 minutes. Hence, enter the two separate OTP sent to validate the email and mobile number.

    • In the Mobile OTP field, enter the OTP.
    • In the Email OTP field, enter the OTP.
  • 4

    TRN Generated

    On successfully completing OTP verification, a TRN will be generated. TRN will now be used to complete and submit the GST registration application.

    TRN GENERATED
  • 5

    Log In With TRN

    Upon receiving TRN, the applicant shall begin the GST registration procedure. In the Temporary Reference Number (TRN) field on the GST Portal, enter the TRN generated and enter the captcha text as shown on the screen. Complete the OTP verification on mobile and email.

    LOG IN WITH TRN

    Click on the icon marked in red to start the GST registration process.

  • 6

    Submit Business Information

    Various information must be submitted for obtaining GST registration. In the first tab, business details must be submitted.

    • In the Trade Name field, enter the trade name of the business.
    • Input the Constitution of the Business from the drop-down list.
    • Enter the District and Sector/ Circle / Ward / Charge/ Unit from the drop-down list.
    • In the Commissionerate Code, Division Code and Range Code drop-down list, select the appropriate choice.
    • Opt for the Composition Scheme, if necessary
    • Input the date of commencement of business.
    • Select the Date on which liability to register arises. This is the day the business crossed the aggregate turnover threshold for GST registration. Taxpayers are required to file the application for new GST registration within 30 days from the date on which the liability to register arises.
    SUBMIT BUSINESS INFORMATION
  • 7

    Submit Promoter Information

    In the next tab, provide promoters and directors information. In case of proprietorship, the proprietors’ information must be submitted. Details of up to 10 Promoters or Partners can be submitted in a GST registration application.

    The following details must be submitted for the promoters:

    • Personal details of the stakeholder like name, date of birth, address, mobile number, email address and gender.
    • Designation of the promoter.
    • DIN of the Promoter, only for the following types of applicants:
      • Private Limited Company
      • Public Limited Company
      • Public Sector Undertaking
      • Unlimited Company
      • Foreign Company registered in India
    • Details of citizenship
    • PAN & Aadhaar
    • Residential address

    In case the applicant provides Aadhaar, the applicant can use Aadhaar e-sign for filing GST returns instead of a digital signature.

    SUBMIT PROMOTER INFORMATION
  • 8

    Submit Authorised Signatory Information

    An authorized signatory is a person nominated by the promoters of the company. The nominated person shall hold responsibility for filing GST returns of the company.

    Further, the person shall also maintain the necessary compliance of the company. The authorized signatory will have full access to the GST Portal.

  • 9

    Principal Place of Business

    In this section, the applicant shall provide the details of the principal place of business.

    The Principal Place of Business acts as the primary location within the State where the taxpayer operates the business.

    It generally addresses the books of accounts and records. Hence, in the case of a company or LLP, the principal place of business shall be the registered office.

    For the principal place of business enter the following:

    • Address of the principal place of business.
    • Official contact such as Email address, telephone number (with STD Code), mobile number field and fax number (with STD Code).
    • Nature of possession of the premises.

    If the principal place of business located in SEZ or the applicant acts as SEZ developer, necessary documents/certificates issued by Government of India are required to be uploaded by choosing ‘Others’ value in Nature of possession of premises drop-down and upload the document.

    In this section, upload documents to provide proof of ownership or occupancy of the property as follows:

    • Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
    • Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
    • Premises not covered above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
    PRINCIPAL PLACE OF BUSINESS
  • 10

    Additional Place of Business

    Upon having an additional place of business, enter details of the property in this tab.

    For instance, if the applicant is a seller on Flipkart or other e-commerce portal and uses the seller’s warehouse, that location can be added as an additional place of business.

  • 11

    Details of Goods and Services

    In this section, the taxpayer must provide details of the top 5 goods and services supplied by the applicant. For goods supplied, provide the HSN code and for services, provide SAC code.

    Click here to find HSN code and SAC code

    DETAILS OF GOODS AND SERVICES
  • 12

    Details of Bank Account

    In this section, enter the number of bank accounts held by the applicant. If there are 5 accounts, enter 5.

    Then provide details of the bank account like account number, IFSC code and type of account.

    Finally, upload a copy of the bank statement or passbook in the place provided.

    DETAILS OF BANK ACCOUNT
  • 13

    Verification of Application

    In this step, verify the details submitted in the application before submission.

    Once verification is complete, select the verification checkbox. In the Name of Authorized Signatory drop-down list, select the name of the authorized signatory.

    Enter the place where the form is filled. Finally, digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC.

    Digitally signing using DSC is mandatory in case of LLP and Companies.

  • 14

    ARN Generated

    On signing the application, the success message is displayed.

    The acknowledgement shall be received in the registered e-mail address and mobile phone number.

    Application Reference Number (ARN) receipt is sent to the e-mail address and mobile phone number.

    Using the GST ARN Number, the status of the application can be tracked.

Get Answer of Your Query: GST Registration FAQs

Since the implementation of GST, IndiaFilings has helped thousands of business obtain GST registration and become compliant under GST.

In the process of serving our clients, we have received various questions with regards to GST registration.

Which All Existing Taxes Are Subsumed Under GST?

The proposed taxes are of the center and state.

These include excise duty, SAD, CVD, Service Tax, surcharges, and cesses, VAT, luxury tax, entry tax, entertainment tax, and a few more.

Which Authority Will Administer GST?

States and union territories come under SGST whereas CGST, as well as IGST, is administered by the center.

Is GST Mandatory?

Yes, it is a compulsory registration for all businesses in India who are e-commerce sellers, have an annual turnover of more than Rs. 40 Lakhs and/or make sales outside their home state.

What Are the Benefits of GST Registration?

  • Healthy competition and ease of business
  • More employment opportunities
  • Elimination of tax cascading
  • Expansion of business channels
  • Rates and prices get considerably lower
  • The sector gets more organized
  • Legally collect taxes from your customers
  • It all gets 100% tax compliant

What Is the Acceptable Size of Documents/ Images?

Most of the documents are only to be 100 KB. However, just a few can go up to 2 MB.

Exact details for the same will be mentioned on the website too while you are going about the process.

If in case you opt for our services, a consultant/ representative will better guide you.

Is GST Mandatory for Selling Online?

Yes, but only if your business turnover crosses the threshold.

When Should I Obtain GST Registration?

A taxpayer can apply and obtain GST registration within 30 days as required by law to obtain GST registration here.

You can check the criteria for GST Registration here.

Is Pan Mandatory for Obtaining GST Registration?

Yes. PAN is mandatory for obtaining GST registration. In the case of Proprietorship, the individual may use the PAN of the Proprietor.

In case of LLP or Company or Trust or other types of legal entity, PAN must first be obtained for the entity making the GST registration application.

However, PAN is not mandatory for GST registration for foreigners and foreign companies.

For non-resident taxable persons, GSTIN with a fixed expiry date will be provided based on the other documents provided to prove existence.

What Is the Validity of GST Registration?

GST registration does not have an expiry date. Hence, a GST registration will be valid until its cancelled, surrendered or suspended.

Only GST registration for non-resident taxable persons and casual taxable person have a validity period as fixed by the Authorities while issuing the GST registration certificate.

Can a Person With No GST Registration Collect GST?

No, only persons registered under GST should collect GST from the customers.

A person not registered under GST cannot collect GST nor claim the input tax credit on GST paid.

How to Download the GST Registration Certificate?

After the GST registration is approved, the applicants can download a copy of the GST Registration Certificate from the GST common portal.

General questions (5)

What is the deadline for getting registered under GST?
An entity liable to be registered under GST should apply for registration within 30 days of meeting the criteria. Casual taxable persons and non-resident taxable persons are required to be registered under GST prior to commencing business.
Who is the primary authorized signatory?
Is PAN mandatory for obtaining GST registration?
What is the validity of GST registration?
Can a person with no GST registration collect GST?

E Way bill (5)

What is an E Way bill?
What are the benefits of E Way bill?
When should an E Way bill be generated?
Is it mandatory to generate an E Way bill?
What is the penalty for not generating an E Way bill?
Any taxable person who transports any goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to pay a penalty of Rs. 10,000 or the amount of tax sought to be evaded (whichever is higher).

Composition scheme (5)

What is composition scheme?
Small businesses registered under the GST composition scheme can pay GST at a fixed rate of turnover every quarter and file quarterly GST returns. Composition levy would generally be related to small taxpayers who are supplying goods and services or both to the end consumer with a lower turnover.
What is the eligibility criteria?
Can input tax credit be claimed under composition scheme?
How long will the scheme be valid?
How will the aggregate turnover be computed?

IGST, CGST, SGST (5)

What is inter-state supply?
What is intra-state supply?
What is SGST?
What is CGST?
What is IGST?
Integrated GST or IGST is the tax levied under the IGST Act on the supply of any goods and services in the course of inter-state trade across India. Further, IGST would include any supply of goods and services in the course of import into India and the export of goods and services from India.

Register for GST and get a free payment gateway!

Read more about GST registration

User

Hi there,

We are available online!

loading...
Whatsapp