Apply Online GST Registration in Delhi

Goods and Services Tax system was established in India in 2017. Since 2017, in India, there has been a single indirect tax system. It has made taxpayers’ work very easy and transparent. Under the Goods and Services Tax Act of 2017, certain criteria have been given to get GST registration. One who wants to take registration of GST must fall under the criteria given under the GST laws. The current write-up will especially talk about the GST registration in Delhi. For all the states in India, the process for registration is online. Although the process for registration is online, it has a lot of complications. Hence, it is advisable to take the help of an expert who can make your work easy.

Turnover Limit for GST Registration 

Under the GST tax system, not every business needs to take GST registration. Whether a business should take GST registration in Delhi or not depends on the turnover and certain other factors of the business, which are mentioned in the table: 

Goods and Services Tax Council and GST Registration 

Overall, GST has brought transparency and ease of doing business to India’s tax landscape, benefiting both taxpayers and the government. Goods and Services Tax Council plays a pivotal role in making recommendations to both central and state governments regarding GST-related matters. When making decisions, the council follows specific voting rules, which are given below: 

• The Central Government’s vote carries one-third of the total weightage of the votes cast.
• The votes of all the State Governments, when combined, carry two-thirds of the total weightage of the votes cast during the meeting.

Salient Features of GST Registration in Delhi 

The salient features of GST Registration in Delhi are given below: 

• GST is applicable to the supply of all kinds of goods as well as services, but the turnover limit varies 
• It is a destination-based tax system, hence accordingly levied 
• It is a dual tax system that is applicable to the state and centre, both in the form of SGST, CGST, UTGST and IGST
• There are two types of GST schemes: regular GST scheme and composite GST scheme. 
• GST is applicable on all goods and services except alcohol for human consumption 
• On tobacco and related products, the central can levy central excise duty with the GST
• A common threshold limit is applied on both SGST and CGST 
• Accounts will settle periodically between the centre and the state 
• The laws. Regulation and rules for levy and collection of SGST and CGST will be harmonised to the extent it is possible
• The entire GST system is backed up by strong IT support 
• It has four components, which are SGST, CGST, UTGST and IGST

Process of GST Registration in Delhi

Given below is the step-by-step procedure to get GST registration in Delhi: 

• Go to the official GST government portal 
• Then, he needs to go to the services option and click on the same 
• After that, one needs to click on the registration option and choose a new registration option out of the various options available. 
• A form will be open; one needs to properly complete that form and then submit it to the Department of GST.
• After completing the above steps, your TRN number will be generated, and with the help of the same TRN number, one needs to login on to the government website GST.
• Now, fill in the entire information that is asked to be filled. That information is related to business details, promoter or partner details, authorised signatory and representative details, principal place of business details, additional place of business details, and goods and services details.
• Then comes the verification stage, where one has to fill in the details of the authorised signatory and submit the form
• The moment you submit  the form, a challan will be generated
• At this stage, there will be an examination of the application or proper verification of the application 
• If they find everything all right, Goods and Services Tax Registration will be granted by the Department of GST 

Documents Required for GST Registration in Delhi 

Given below is the list of documents required for GST registration in Delhi: 

• Permanent Account Number (PAN) Card number of the applicant of the GST 
• The Aadhaar card of the applicant who wants to get GST registration  
• Business proof like incorporation or registration certificate related to the business will be required while completing the process of registration for GST. 
• Identity proof and address proof of promoters or directors with a passport-size photograph
• Bank statements of the promoters and directors of the entity will be required during the time of registration application.  
• The authorisation letter will be needed to complete the process of registration of GST. 
• Board resolution for authorised signatories is a necessary and mandatory step. 

Conclusion 

Goods and Services Tax system has significantly streamlined and modernised the country’s tax structure since its establishment in India. GST is a destination-based tax applicable to both goods and services, with a dual tax model that involves both state and central governments. The process of GST registration in Delhi, like in the rest of India, is primarily online but can be intricate. Thus, it is always suggested to take the help of an expert while completing the process of registration of GST. The process involves submitting various documents, including PAN and Aadhaar cards, business proof, identity and address proofs, bank statements, and authorisation letters.  It is advised to seek help from an expert so that he or she can assist in navigating the process smoothly. The eligibility for GST registration  depends on turnover thresholds for different types of businesses.