Online Gst Registration In Delhi

By Author: Vikram Bansal
Total Articles: 1
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Who is required to apply for GST registration in Haryana?

(1) Any person who is engaged in the exclusive supply of goods, and
his aggregate turnover of such supplies exceeds Rs 40 lakh in a
financial year

(2) Any person who is engaged in the supply of services, and his
aggregate turnover of services exceeds Rs 20 lakh in a financial
year.

(3) Any person who is engaged in the supply of goods or services in
another state

(4) Taxpayer under reverse charge mechanism

(5) Casual taxable person (CTP)

(6) Non-Resident taxable person (NRTP)

(7) E-commerce operator (Like - Amazon, Flipkart, Paytm)

(8) Tax deductor under section 51 of CGST Act 2017

(9) Input service distributor (ISD)

(10) Any person who is engaged in the supply of goods or services on
the behalf of another taxable person

(11) Every person supplying OIDAR services from a place outside
India to an unregistered person in India

(12) Persons notified by the government

Persons ...
... who are not required to register in Haryana

Any person engaged in the following supplies are not required to apply for GST Registration online

(a) Supply of exempted or non-taxable goods/services

(b) Agriculturists

(c) Inter-state sale of services and aggregate turnover is less than
Rs 20 lakhs.

(d) Supply covered under the reverse charge mechanism

List of documents need to attach with the GST registration application

Following documents are to be scanned and attached -

• Photographs of proprietor, Trustees, CEO, MD/WTD, Karta
• Constitution of business - partnership deed or registration
certificate
• Proof of address - Ownership details, rent/lease agreement,
electricity bill, property tax receipt
• Bank account related proof, scanned copy of cancelled cheque
• Authorisation in prescribed form

More than one GST number in Haryana

As per general rule, a person shall be allowed a single GST number in a state. However, multiple registrations may be allowed to the taxpayer within the same state if the following conditions are satisfied-

• He must have more than one place of business
• He shall submit a separate application (GST REG-01) in respect of
such place of business.
• He will not be entitled to pay tax under the composition scheme
• Every registered unit will be treated as a separate place of
business and GST will be charged on supplies made from one unit to
another unit.

Accordingly, a taxpayer can opt for separate registrations in Haryana based on location.

Issue of registration certificate

If the application for grant of GST registration has been approved, a certificate of registration in form GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal.

The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date - Rule 10(2) of CGST Rules, 2017. Thus, retrospective effect is given.

Penalty of not having GST number

Penalty for not registering in GST regime would be higher of the
following,-

• 100% tax dues or
• Rs 10,000

Physical verification of business premises by GST officials in Haryana

If the proper officer is satisfied that the physical verification of the place of business of a registered person is required ;

• due to failure of Aadhaar Registration or
• due to not opting for Aadhaar authentication before the grant of
GST Registration, or
• due to any other reason after grant of registration,
he may get such verification done.

The verification report along with other documents, including photographs, shall be uploaded in form GST REG-30 on the Common Portal within fifteen working days following the date of verification.

Assistant/Deputy Commissioner/Director of Central Tax has been specified as 'proper officer' for this purpose.

About Author: Vikram Bansal does more than just stringing letters together into words. His core competency lies in producing useful and amazing content related to GST, Income Tax, Loan, and Accounting, Law. With a soft corner for anything and everything that has wheels and engines, he’s often seen riding his Car on beautiful country roads.

Vikram Bansal does more than just stringing letters together into words. His core competency lies in producing useful and amazing content related to GST, Income Tax, Loan, and Accounting, Law. With a soft corner for anything and everything that has wheels and engines, he’s often seen riding his Car on beautiful country roads.