Businesswonder home
Business information, tax compliance and practical guides

Delhi taxation guide | Updated October 2026

Delhi VAT Registration Procedure: Documents, Forms and Current GST Rules

The Delhi Value Added Tax (DVAT) Act, 2004 governed registration of dealers before the introduction of Goods and Services Tax (GST) on 1 July 2017. This guide explains the historical DVAT application process, its supporting documents, and how businesses should approach registration under the present tax framework.

Important: For most supplies of goods and services, businesses now register under GST, not DVAT. Delhi VAT continues to be relevant for certain goods outside GST and for legacy VAT matters. Do not submit an old DVAT checklist as a current GST registration application.

1. DVAT and GST: which registration applies?

The Delhi Value Added Tax Act, 2004 provides the framework for VAT registration and administration. Section 18 concerns mandatory registration; section 19 deals with voluntary registration; section 20 addresses registration procedures; and section 21 concerns amendment of registration particulars. Their application must be read with the Delhi Value Added Tax Rules, 2005 and subsequent amendments and notifications.

The Delhi Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 govern GST registration for taxable supplies within their scope. CGST sections 22 to 25 address persons liable for registration, compulsory registration, exemptions and the registration procedure. Petroleum crude, high-speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel have special GST commencement treatment under the constitutional and GST framework; relevant existing VAT rules may continue to apply to their sales. Alcoholic liquor for human consumption is outside GST.

Whether a particular business requires DVAT, GST, or both depends on its products, transactions and the law and notifications in force. Historical VAT turnover thresholds should not be used to decide current GST registration liability.

2. Historical DVAT registration procedure

Under the DVAT system, dealers requiring compulsory or voluntary registration applied to the Delhi VAT authority. The prescribed application was Form DVAT 04, supported by applicable annexures. A dealer electing an eligible composition scheme could additionally use Form DVAT 01, subject to the conditions of that scheme.

  1. Determine whether registration was compulsory or voluntary under the applicable DVAT provisions.
  2. Complete DVAT 04 and the annexures relevant to the business constitution, premises and activities.
  3. Prepare proof of constitution, PAN, address, bank details and authorised representatives.
  4. Provide prescribed registration fees and security, where applicable under the relevant historical rules.
  5. Submit the application using the procedure notified by the Delhi Department of Trade and Taxes and respond to any verification or clarification.
  6. Upon approval, the department issued a DVAT registration certificate in Form DVAT 06.

Delhi's published historical citizen charter describes a registration fee of Rs. 500 in court-fee stamps and security of Rs. 1,00,000, potentially reduced by up to Rs. 50,000 upon providing specified documents. These are historical DVAT requirements, not a general fee or security schedule for GST registration today.

3. Documents traditionally required for DVAT registration

The supporting-document list varied by entity type and the relevant form and notification. The original DVAT registration checklist included the following items:

  • Application: completed DVAT 04 with relevant annexures and, if applicable, composition-scheme Form DVAT 01.
  • Business constitution: proprietorship supporting records or bank statement; partnership deed for a partnership; memorandum and other incorporation documents for a company.
  • Tax identification: PAN card of the applicant dealer, plus relevant particulars of proprietors, partners or directors.
  • Business premises: ownership documents or tenancy/rent evidence for the principal place of business and any additional premises.
  • Other registrations: registration certificates from other states, if any, and applicable business licences such as drug licences or import-export-related registrations.
  • Business details: top five commodities by volume, capital investment, loans, plant and machinery, land and building, and other investments.
  • Banking: bank-account particulars, bank statement where applicable, and cancelled cheque.
  • Security: prescribed security documentation, which historically could include surety bonds, bank guarantees, cash or other permitted security instruments.
  • People and authorisation: manager details, photographs, PAN and identity documents of relevant persons; authorised-signatory photographs and a board resolution or authorisation where applicable.
  • Representative: power of attorney or authority letter where an agent acted for the dealer; historical checklists also mentioned non-judicial stamp paper and two self-addressed envelopes.

Older instructions referred to a Rs. 50 non-judicial stamp paper, three photographs of proprietors/partners/directors and two photographs of authorised signatories. Such quantities and physical-paper formalities should be verified against the applicable period's rules rather than treated as universal present-day requirements.

4. How to register a business under GST in Delhi today

For activities covered by GST, registration is ordinarily submitted electronically using Form GST REG-01 on the official GST portal. The application is divided into Part A (basic identity and contact information) and Part B (business, promoter, premises, goods/services and verification details).

  1. Open the GST portal and choose Services > Registration > New Registration.
  2. Enter the legal business name matching PAN, state and district, email address and mobile number; complete OTP verification and obtain a temporary reference number.
  3. Complete the application with constitution of business, promoters/partners, authorised signatory, principal and additional places of business, goods and services and bank information as required.
  4. Upload supporting documents, such as constitution evidence, photographs, authorisation and proof of premises, in the formats requested by the portal.
  5. Complete applicable Aadhaar authentication or verification and submit using the permitted electronic verification method.
  6. Track the application reference number (ARN) and respond to any official clarification request.

Under section 25(1) of the CGST Act, a person liable to register generally applies within 30 days from the date liability arises, subject to statutory exceptions. A casual taxable person or non-resident taxable person generally must apply at least five days before commencing business. Registration thresholds and compulsory-registration cases vary by the type of supply and applicable notifications; there is no single universal turnover figure for every dealer.

See the official GST registration user guide for the current portal workflow and document upload instructions.

5. Frequently asked questions

Is Form DVAT 04 still the normal form for starting a business in Delhi?

No. For businesses making supplies covered by GST, the usual registration form is GST REG-01. DVAT 04 belongs to the Delhi VAT registration framework and may matter for activities still covered by VAT or historical proceedings.

Is Rs. 500 the current GST registration fee?

No. The Rs. 500 figure in older Delhi VAT guidance concerned historical DVAT registration. GST registration on the government portal does not generally require a government application fee.

Is a Rs. 1 lakh security deposit mandatory for every new business?

No. That figure comes from historical DVAT guidance. It should not be treated as a standard security requirement for GST registration.

What happens to an existing DVAT registration?

Existing VAT registrations, liabilities, assessments, refunds and records may remain relevant under the applicable law. Registration under GST does not automatically settle earlier VAT obligations.

6. Official laws, forms and government resources

This article is general information. For a specific transaction or registration, consult the current Act, rules, notifications and competent tax authority.