GST registration is mandatory for businesses crossing the prescribed turnover threshold — and for certain categories of suppliers regardless of turnover. Getting the registration right from the start ensures smooth compliance and avoids penalties.
Threshold: GST registration is mandatory when aggregate annual turnover exceeds ₹40 lakhs for goods (₹20 lakhs for services and special category states). Interstate suppliers must register regardless of turnover.
Who Must Register for GST in Delhi?
- Businesses with aggregate turnover exceeding ₹40 lakhs (goods) or ₹20 lakhs (services)
- Suppliers making interstate taxable supply — regardless of turnover
- E-commerce operators and suppliers through e-commerce platforms
- Persons liable to pay tax under Reverse Charge Mechanism (RCM)
- Input Service Distributors (ISD)
- Casual taxable persons and non-resident taxable persons
- Persons required to deduct TDS under GST (Section 51)
Documents Required for GST Registration in Delhi
For Proprietorship
- Aadhaar card and PAN of proprietor
- Business address proof (rent agreement / electricity bill)
- Bank account statement or cancelled cheque
- Passport size photograph
For Partnership / LLP
- Partnership deed / LLP agreement
- PAN and Aadhaar of all partners
- Business address proof
- Bank details of the firm
For Private Limited Company
- Certificate of Incorporation
- MOA and AOA
- PAN of company and directors' Aadhaar/PAN
- Board resolution for authorised signatory
- Business address proof
GST Registration Process — Step by Step
- Step 1: Visit the GST portal (www.gst.gov.in) and click on New Registration
- Step 2: Enter PAN, mobile number, email — receive OTP verification
- Step 3: Fill Form REG-01 with all business details, address, and HSN codes
- Step 4: Upload required documents in prescribed format and size
- Step 5: Submit with DSC or EVC (OTP-based verification)
- Step 6: Receive ARN (Application Reference Number) for tracking
- Step 7: GST officer reviews and approves — GSTIN issued within 3–7 days
Common Errors: Incorrect HSN code selection, mismatched Aadhaar-PAN data, and unclear address proof documents are the most common reasons for registration rejection or queries.
After GST Registration — Your Compliance Obligations
Once registered, you must file:
- GSTR-1 by the 11th of each month (outward supplies)
- GSTR-3B by the 20th (summary return and tax payment)
- GSTR-9 (annual return) by 31st December
- GSTR-9C (reconciliation statement) if turnover exceeds ₹5 crores
Non-filing attracts late fees of ₹50 per day (₹20 for NIL returns). AR Associates offers complete GST compliance management so you never miss a filing or face penalties.
Conclusion
GST registration in Delhi is straightforward when documents are properly prepared. The key is selecting the right registration type, preparing documents carefully, and responding promptly to any queries. For professional assistance with GST registration in Delhi, contact AR Associates.