GST Registration in Delhi

GST registration is mandatory once aggregate turnover from services crosses Rs 20 lakh in a financial year. Supplying services to clients outside Delhi (inter-state) does not by itself require registration below the Rs 20 lakh threshold, because inter-state suppliers of services are exempt up to the threshold under Notification 10/2017-Integrated Tax.

With Aadhaar authentication enabled and a complete document set, GSTIN is typically issued within 7 working days. Without Aadhaar authentication, the officer may direct physical verification of the business premises, extending the timeline to 15-30 days.

Yes — a residential address can be the principal place of business, supported by a recent utility bill (electricity/water/gas) and a No Objection Certificate from the property owner. We help draft a compliant NOC format.

No. There is no government fee for GST registration under the Act. The work involved depends on the entity type (proprietorship or company), the nature of business and the number of places of business. In keeping with the ICAI Code of Ethics, the firm does not advertise its fees; for a specific requirement, you may contact the firm.

It depends. Section 24 of the CGST Act requires persons supplying through an e-commerce operator that collects TCS to register regardless of turnover, but exemptions apply up to the threshold. Since 1 October 2023, sellers of goods who supply within one State only, make no inter-state supply and obtain an enrolment number on the GST portal are exempt (Notification 34/2023-Central Tax); sellers of goods who supply inter-state or in more than one State must register. Suppliers of services through e-commerce operators are exempt up to the threshold (Notification 65/2017-Central Tax), and for services covered by Section 9(5), such as passenger transport and restaurant services, the operator pays the tax.

Operating without registration when liable attracts penalty under Section 122 of the CGST Act, equal to the tax evaded (subject to a minimum of Rs 10,000) plus interest at 18% per annum on the unpaid tax. Additionally, all your supplies become "supplies without invoice" and recipients lose their input tax credit, damaging business relationships.

Under regular registration, you charge GST on invoices, claim input tax credit, and file monthly/quarterly returns. Under the composition scheme (Section 10), eligible small taxpayers pay a flat rate (1% trader, 5% restaurant, 6% services) on turnover, cannot claim ITC, cannot make inter-state sales, and file simpler quarterly statements.

Yes. Voluntary registration is permitted and is often beneficial if your customers are GST-registered businesses who want input tax credit, or if you wish to claim ITC on your own purchases. Once registered voluntarily, all normal compliance obligations apply regardless of turnover.

For a regular taxpayer, GST registration has no expiry and remains valid until surrendered or cancelled. For a casual or non-resident taxable person, registration is valid only for the period specified in the application (maximum 90 days, extendable).

Yes. Registration can be cancelled voluntarily or by the officer. If cancelled by the officer for non-compliance, revocation can be applied for within the prescribed period along with pending returns and dues. We assist with cancellation, revocation and reply to show-cause notices.