Are you looking to do GST registration in Delhi? Learn how to apply for GST registration. The Goods and Service Tax (GST) is an indirect tax charged on the supply of goods and services at the destination. It is levied at every change of hand an item moves through, along its supply chain.Initially, an annual turnover of ₹ 20 lakhs is within the threshold limit of GST registration for businesses. But, as decided in the 32nd GST Council Meeting in January 2019, states were given options to either opt for new limits or to continue with the previous ones. Delhi opted to raise this limit to ₹ 40 lakhs for the sale of goods and this new threshold limit came into effect from 1st April 2019 onwards. However, no changes were made to the threshold limits for service providers doing GST registration in Delhi.
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How to do Online GST registration in Delhi?
Here is the step-by-step procedure for online GST registration in Delhi–
- Visit the online GST registration portal
- Go to ‘Services ‘> ‘Registration ‘ > ‘New Registration ‘
- You will be asked to submit the following information-
- From the ‘I am a’ drop-down menu, select the type as ‘Taxpayer ‘
- Select ‘Delhi’ from the ‘State/UT’ drop-down menu
- Select your district from the ‘District’ drop-down menu
- Enter your PAN number
- Additionally, enter the name of your business (as per your PAN)
- Enter your E-mail ID and mobile number. OTPs will be sent to them.
- Click ‘Proceed ‘
- On the next page, enter the OTPs received and click ‘Proceed ‘
- A Temporary Reference Number (TRN) will appear on your screen. Keep this number for future reference.
Now, go to the GST site homepage (https:// www.gst.gov.in) once again.
- Log in with the TRN and the Captcha.
- Your registration application will appear on your screen. Click the ‘Edit’ icon
- 10 sections will be there on top of the page. Go to these sections one by one and fill in all the required details in each of them.
- Next, enter the details of ‘principal place of business’ and ‘commodity details’. Click the ‘Save & Continue’ tab
- Select the appropriate HSN code
- Enter your Bank account details
- Upload scanned copies of the relevant documents
- Next, visit the ‘verification ‘ page and check the declaration box.
- You can submit your application by any of the following methods-
- By e-Sign methods- With an OTP received on the mobile number linked to your Aadhaar
- By EVC- With an Electronic Verification Code received on your registered mobile number
If you are registering as a company, you must apply with a Digital Signature Certificate (DSC).
After the submission of the application, a message confirming successful submission will appear on the screen.
An Application Reference Number (ARN) will be sent to your Email ID and the registered mobile number. With this ARN, you can check the status of your GST registration application on the GST portal.
You will receive your permanent GST number within 7 working days after GST registration, subject to the submission of proper documents. This number (called the GSTIN or GST Identification Number) needs to be mentioned on all the invoices submitted or received by you.
To know where a business entity or taxpayer is from, every state in India has been given a State Code, which is a fixed two-digit number. These codes are small so that there is less chance of mistakes in filing GST Returns and in processing GST invoices. The first 2 digits of a GSTIN signify the GST State Code. The GST state code needs to be present in any GST invoice for businesses operating in Delhi.
The GST state code for Delhi is 07, as per the GST State Code List. For example, in GSTIN 07BBEPM0152C1Z6, the first 2 digits (07) denote the GST state code for Delhi. The GST state code specifies that the business is located in Delhi. No business has an allowance to operate in Delhi without the Delhi GST state code.
Conclusion
The GST state code for Delhi is available from the GSTIN of the buyer, that stated in the ‘Place of Supply ‘ section of a GST invoice. The GST state code for Delhi helps the Government assess whether to charge IGST, SGST, or CGST on a taxpayer or a business entity. If the State Code for both the buyer and the supplier is different, IGST will be charged. If these two State codes are the same, SGST and CGST will be charged.
