GST Registration & Return Filing in Delhi
GST compliance is a recurring, deadline-driven obligation, not a one-time filing — a single missed return can trigger late fees, interest, and blocked input tax credit for your buyers. Justsetu LLP handles new GST registration end-to-end and then takes over your monthly or quarterly return cycle — GSTR-1, GSTR-3B, and the annual GSTR-9 — with reconciliation against your purchase and sales registers, so your credit claims are accurate and your filings are always on time.
What Is GST Registration?
GST (Goods and Services Tax) registration is mandatory for businesses whose turnover crosses the prescribed threshold, or that fall into specific categories that must register regardless of turnover — such as e-commerce operators, businesses making inter-state taxable supplies, and casual taxable persons. Once registered, a business is issued a 15-digit GSTIN and must charge GST on outward supplies, claim input tax credit on eligible purchases, and file periodic returns.
Current Turnover Thresholds
For suppliers of goods, registration is mandatory once aggregate turnover exceeds ₹40 lakh in normal category states (₹20 lakh in special category states). For suppliers of services, the threshold is ₹20 lakh in normal category states (₹10 lakh in special category states). The special category states include Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand. Certain notified goods (such as ice cream, pan masala, and tobacco products) and businesses making inter-state supplies must register irrespective of turnover.
Documents Required for Registration
- PAN of the business/proprietor.
- Aadhaar.
- proof of business constitution (Certificate of Incorporation, Partnership Deed, or equivalent).
- proof of the principal place of business (ownership document/rent agreement and utility bill, with NOC where rented).
- bank account statement or a cancelled cheque.
- photographs of proprietors/partners/directors.
Returns You Must File
GSTR-1 — statement of outward supplies, filed monthly or quarterly depending on turnover and the scheme opted. GSTR-3B — summary return with tax payment, filed monthly or quarterly. GSTR-9 — annual return, generally applicable once turnover crosses the prescribed threshold, reconciling the year’s GSTR-1/3B data with audited books. Composition scheme taxpayers file a simplified quarterly statement (CMP-08) and an annual return (GSTR-4) instead of the regular monthly cycle.
Process & Timeline
- Verifying eligibility and choosing between regular and composition scheme based on turnover and business type.
- Filing the GST REG-01 application online with supporting documents.
- Responding to any department query (REG-03) if raised during scrutiny.
- Receipt of GSTIN and registration certificate, typically within 7 working days of a complete, query-free application.
- Ongoing monthly/quarterly return preparation: reconciling sales and purchase registers, matching input tax credit against GSTR-2B, and filing returns before due dates.
Fees
There is no government fee for GST registration itself — it is free on the GST portal. Our fee covers the professional service of registration, monthly reconciliation, and return filing.
Why Justsetu LLP
Most GST notices originate from mismatched input tax credit, not from tax evasion. We reconcile your GSTR-2B against your purchase register every month before filing, so credit claims are defensible if questioned later.
Frequently Asked Questions
₹40 lakh for goods suppliers and ₹20 lakh for service providers in normal category states; ₹20 lakh and ₹10 lakh respectively in special category states.
Yes, businesses selling through e-commerce platforms must register for GST regardless of turnover.
GSTR-1 reports the details of outward supplies (sales) invoice-wise, while GSTR-3B is a self-declared summary return used to pay the actual tax liability after adjusting input tax credit.
Late fees accrue per day of delay (subject to caps depending on turnover), along with interest on any tax paid late, and continued non-filing can lead to suspension or cancellation of the GSTIN.
Yes, if your aggregate turnover is within the composition scheme threshold and your business is eligible (certain categories like inter-state suppliers are excluded), you can pay tax at a lower fixed rate with simplified quarterly filing.
GSTR-9 is generally required once turnover exceeds the government-notified threshold for the financial year; businesses below that threshold may be exempted in a given year, subject to the current notification.
Yes, voluntary registration is allowed and can be useful if your buyers require a GSTIN to claim input tax credit or if you want to sell inter-state or online.
Typically within 7 working days of submitting a complete application, though this can extend if the department raises a clarification query.
Input tax credit lets you reduce your GST liability by the tax already paid on business purchases; if your claimed credit does not match your supplier’s GSTR-1 filings (reflected in your GSTR-2B), the department can disallow it, making monthly reconciliation essential.
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