Company Registration in Delhi

Since the MCA divided the Delhi office (MCA notification S.O. 4850(E) of 23 October 2025, in force from 16 February 2026), a registered office in the New Delhi, South, South West, South East or East Delhi districts comes under the Registrar of Companies, NCT of Delhi-I (South Delhi), and one in the Central, West, North, North West, North East or Shahdara districts under Delhi-II (Central Delhi). The incorporation itself is processed centrally by the MCA's Central Registration Centre.

What does incorporation cost in government fees and Delhi stamp duty?

What will Delhi stamp duty come to?

The duty on the articles stops rising at ₹25 lakh, which is reached at an authorised capital of about ₹166.7 crore. An increase in authorised capital later attracts duty on the increase.

Which Delhi registrations follow incorporation?

Delhi does not levy professional tax. The Delhi Shops and Establishments Act, 1954, as amended in 2026, now applies only to establishments employing 20 or more people, so a small office has no shops-act registration to obtain; larger offices register under it. Trades that need licences — food, eating houses, health trades — obtain them separately.

GST registration follows once turnover crosses the threshold or a compulsory category under section 24 of the CGST Act applies (GST registration in Delhi); EPF (20 or more employees) and ESIC (10 or more) are applied for through SPICe+.

How is the company incorporated?

Through the MCA's SPICe+ form (INC-32) with the electronic memorandum and articles (INC-33, INC-34) and AGILE-PRO-S (INC-35), which together reserve the name, allot DINs and apply for PAN, TAN, EPFO, ESIC, optional GST and a bank account. Each director gives PAN, Aadhaar or passport, a photograph, address proof and a Class 3 digital signature; foreign subscribers give apostilled documents and, for a company, the parent's board resolution. After incorporation the board appoints the first auditor within 30 days (section 139(6)) and files INC-20A within 180 days (section 10A). An LLP is registered through FiLLiP instead.

What Delhi Founders Usually Ask

Trading firms moving to a company

Delhi trading firms that need larger bank limits or an outside investor often move the business into a private limited company. A running partnership can convert under section 366 of the Companies Act, 2013; a proprietor instead transfers the business to a new company under a business-transfer agreement, which needs its own GST and stamp-duty planning.

Representative offices of foreign companies

A foreign company that only wants a presence in Delhi to promote its products can open a liaison office through an authorised dealer bank instead of incorporating; the office cannot earn income and is funded from abroad. Once the parent wants to sell, invoice or hire in its own right, a subsidiary is the better vehicle.

Section 8 companies and NGOs

Charities and policy organisations in Delhi often choose a Section 8 company, which is run by a board under the Companies Act and suits institutional donors. It receives its licence with the incorporation.

About V Viswanathan & Associates

Frequently Asked Questions

How long does company registration take in Delhi?

Usually 3–5 working days once the directors' documents and digital signatures are ready. The MCA's Central Registration Centre processes the SPICe+ filing; delays mostly come from name objections or address proofs that do not match, which we check before filing.

What government fees and stamp duty apply to a Delhi company?

The MCA filing fee is nil for authorised capital up to ₹15 lakh, and name reservation through SPICe+ Part A costs ₹1,000. Delhi stamp duty is ₹200 on the memorandum and 0.15% of authorised share capital on the articles, capped at ₹25 lakh (Schedule I-A to the Indian Stamp Act, 1899 as amended for Delhi); the MCA portal computes it in the SPICe+ filing.

Which ROC handles a company registered in Delhi?

It depends on the district. Registered offices in New Delhi, South, South West, South East and East Delhi come under the Registrar of Companies, NCT of Delhi-I; those in Central, West, North, North West, North East and Shahdara under Delhi-II, following the 2026 reorganisation. Nobody needs to visit either office.

Which Delhi registrations follow incorporation?

There is no professional tax in Delhi. Registration under the Delhi Shops and Establishments Act, 1954 is needed only once the office employs 20 or more people (after the 2026 amendment), and GST registration if turnover or a compulsory category requires it.

Can a home or co-working address in Delhi be the registered office?

Yes, with a utility bill for the premises not older than two months and the owner's no-objection letter or the rent, lease or co-working agreement; the address must be able to receive post from the date of incorporation (section 12 of the Companies Act, 2013).

Is there professional tax in Delhi?

No. Delhi does not levy professional tax, so a Delhi company has no professional-tax enrolment or deduction to make.

Can a Delhi company move its registered office from Connaught Place to Dwarka later?

Yes. Both are in Delhi-I districts, so the move is approved by the board — and by special resolution if it takes the office outside the local limits of the city, town or village (section 12(5)) — and Form INC-22 is filed within 30 days. A move to a Delhi-II district such as Karol Bagh crosses ROC jurisdictions and needs the Regional Director's confirmation in Form INC-23 under Rule 28 of the Companies (Incorporation) Rules, 2014.

Do you have an office in Delhi?

No. We serve Delhi clients from our office at Spencer Plaza, Anna Salai, Chennai, through video consultations, secure document sharing and digitally signed filings and reports.

Related Services for Delhi Businesses

Law stated as at 27 Oct 2026. Official sources: Companies Act, 2013, LLP Act, 2008 and SPICe+ (MCA), Indian Stamp Act, 1899 as amended for Delhi and Delhi Shops and Establishments Act, 1954 (as amended to Oct 2026). Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).