In Delhi, businesses with an annual turnover exceeding ₹40 lakh are mandated to register for Goods and Services Tax (GST). This registration not only ensures compliance with tax laws but also enhances credibility and facilitates smoother business operations.
Step 1: Gather Necessary Documents
Before initiating the registration process, ensure you have the following documents:
- PAN Card: For the business entity or proprietor.
- Aadhaar Card: For the proprietor or authorized signatory.
- Photograph: Passport-sized photo of the proprietor or authorized signatory.
- Proof of Business Address: Electricity bill, water bill, or property tax receipt.
- Bank Account Details: Cancelled cheque or bank statement.
- Business Constitution Proof: Partnership deed, certificate of incorporation, or LLP agreement.
Step 2: Visit the GST Portal
- Navigate to the official GST portal: https://www.gst.gov.in/.
- Click on Services > Registration > New Registration.
Step 3: Fill Part-A of the Application
- Select: “Taxpayer”
- State/District: Choose Delhi
- Legal Name: As per PAN
- PAN: Enter PAN details
- Email & Mobile: Provide valid contact details
- Click Proceed and complete OTP verification.
Step 4: Receive Temporary Reference Number (TRN)
- Upon successful OTP verification, a 15-digit TRN will be sent to your email and mobile.
- Note down this number for future reference.
Step 5: Log in Using TRN
- Return to the GST portal and select Temporary Reference Number (TRN).
- Enter the TRN and captcha code, then click Proceed.
Step 6: Complete Part-B of the Application
- Business Details: Provide information like business name, type, and constitution.
- Authorized Signatory: Details of the person responsible for GST compliance.
- Principal Place of Business: Address and contact information.
- Bank Account Details: Bank name, account number, and IFSC code.
- Goods and Services Details: HSN codes and description of goods/services.
Step 7: Upload Required Documents
Scan and upload the documents gathered in Step 1. Ensure they are clear and legible to avoid rejections.
Step 8: Submit the Application
- Review all entered details for accuracy.
- Submit the application using E-Sign (Aadhaar-based) or Digital Signature Certificate (DSC).
Step 9: ARN Generation
- After submission, an Application Reference Number (ARN) will be generated.
- This ARN can be used to track the status of your application.
GSTIN Issuance
- Upon successful verification, your GSTIN will be issued.
- You will receive a GST Registration Certificate via email.
Conclusion
GST registration is a crucial step for businesses in Delhi to operate legally and efficiently. By following this step-by-step guide, you can navigate the registration process with ease. For personalized assistance, consider consulting with experts like eFilingCompany, who specialize in GST registration services.
