Under any tax laws, Registration is the primary requirement for the identification of taxpayers to make sure of tax compliance in the economy. By the provision of GST law, a person cannot, collect tax from his customers and claim any credit of tax paid by him unless he obtains registration. Registration helps in recognition of a person as a supplier of goods or services or both and legally allows him to collect taxes from his clients and pass on the credit of the taxes paid on the goods or services supplied to the service recipients. Such a person can claim the input tax credit of all the taxes earlier paid and can also utilize that availed input for payment of taxes due on the supply of goods or services. Registration helps in a seamless flow of input tax credit from suppliers to recipients in every state of the country. The businesses are required to get GST registration in Delhi if they fall in the below-mentioned categories: 1. Person making any inter-state taxable supply...
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