GST Registration in Delhi

Each new Delhi registration is allotted either to the State, through the Department of Trade and Taxes, Government of NCT of Delhi, or to the Centre, through the Central Tax commissionerates for Delhi. Under the GST Council Secretariat's Circular No. 01/2017 (20 September 2017), taxpayers with turnover below ₹1.5 crore are divided 90% to the State and 10% to the Centre, and those above it 50:50. The authority you are allotted handles verification, notices and refunds.

Key facts for Delhi companies

When must a Delhi business register for GST?

Registration is compulsory once aggregate turnover — counted across India for every registration under the same PAN, including exempt supplies and exports — crosses ₹40 lakh for a supplier of goods only, or ₹20 lakh for a supplier of services (section 22 of the CGST Act). It is needed from the first supply, whatever the turnover, for inter-state supplies of goods, tax payable under reverse charge, casual and non-resident taxable persons, Input Service Distributors (compulsory from 1 April 2025 for offices receiving input-service invoices for branches in other states) and most sellers of goods through e-commerce operators (section 24); inter-state supplies of services alone do not force registration below ₹20 lakh (Notification No. 10/2017-Integrated Tax).

How is the application made and approved?

The application is filed online in Form GST REG-01 after OTP verification of PAN, mobile and e-mail, with the documents and a map pin for the principal place of business. The promoters complete Aadhaar authentication; applications flagged on risk parameters, or without Aadhaar authentication, go through photograph and document verification at a GST Suvidha Kendra (Rule 8(4A)). The officer decides within 7 working days, or 30 days where Aadhaar authentication fails or physical verification is needed (Rules 9 and 25); otherwise the registration is deemed approved. Since 1 November 2025, an applicant whose output tax on supplies to registered persons will not exceed ₹2.5 lakh a month can opt for simplified registration under Rule 14A, granted within 3 working days with Aadhaar authentication compulsory (Notification No. 18/2025-Central Tax).

Does a Delhi head office need an ISD registration?

A head office that receives invoices for services used by branches in other states — audit, software, advertising, shared office rent — must register separately as an Input Service Distributor, compulsory since 1 April 2025, and pass the credit to the branches that used the services. The ISD registration sits alongside the head office's normal Delhi GSTIN.

Illustration (assumed figures)

A Delhi head office receives an audit invoice of ₹10 lakh plus ₹1.8 lakh GST covering offices in Delhi, Haryana and Uttar Pradesh. Through the ISD, the ₹1.8 lakh credit is distributed to the three GSTINs in proportion to their turnover in the relevant period, instead of being claimed entirely in Delhi.

What address proof works for a Delhi office?

Delhi premises are often in mixed-use buildings or family-owned property. For the principal place of business the portal accepts a property tax receipt, an electricity bill or the ownership document; where the premises belong to a relative and there is no rent agreement, the owner's consent letter and proof are uploaded. A mismatch between the address on the bill and the address typed in the application is a common reason for a query from the officer.

What Delhi Businesses Usually Need

Wholesale markets and inter-state buyers

Delhi's wholesale trade sells heavily to buyers in other states, so a new wholesaler usually needs GST before its first consignment leaves Delhi, not when turnover reaches the limit. E-way bills follow every inter-state consignment above the value threshold, and credit on purchases is claimed only once the supplier's invoices appear in GSTR-2B.

Consultants and professional firms

Service providers register once receipts cross ₹20 lakh. Legal services received from an advocate are taxed under reverse charge, so the business client, not the advocate, pays the GST.

Delhi and the rest of NCR

A business with offices in Delhi, Gurugram and Noida needs separate GST registrations in Delhi, Haryana and Uttar Pradesh, because each is a separate state for GST, and supplies between the offices are supplies between distinct persons.

After registration, GSTR-1 and GSTR-3B are filed monthly or quarterly under QRMP (up to ₹5 crore of turnover), changes are reported in REG-14 within 15 days, and a cancelled registration can be revoked within 90 days of the order, extendable by up to 180 days (Rule 23).

About V Viswanathan & Associates

Frequently Asked Questions

What is the turnover limit for GST registration in Delhi?

A Delhi business supplying only goods must register once aggregate turnover crosses ₹40 lakh in a financial year, and one supplying services once it crosses ₹20 lakh (section 22 of the CGST Act; Notification No. 10/2019-Central Tax). Wholesalers selling to other states must register from the first inter-state supply of goods (section 24).

How long does GST registration take in Delhi?

The officer must approve the application or raise a query within 7 working days (Rule 9 of the CGST Rules), or within 30 days where Aadhaar authentication is not done or a physical verification is ordered. Applicants opting for the simplified scheme under Rule 14A (output tax up to ₹2.5 lakh a month on supplies to registered persons) are approved within 3 working days, with Aadhaar authentication compulsory.

What documents are needed for GST registration in Delhi?

PAN of the business; PAN, Aadhaar and photographs of the proprietor, partners or directors; proof of the principal place of business (property tax receipt or electricity bill, or the rent or co-working agreement with the owner's consent and proof); the constitution document; and the authorised signatory's appointment. Bank account details can follow within 30 days of registration (Rule 10A).

Do I need a separate GSTIN for each state?

Yes. A separate GSTIN is needed in every state or union territory from which you make taxable supplies (section 25(1)); further offices or warehouses within Delhi are added to the same GSTIN as additional places of business.

Is there professional tax for a Delhi business?

No. Delhi does not levy professional tax.

Does a Delhi supplier need a Haryana registration to deliver goods to customers in Gurugram?

No. A supply from Delhi to a customer in Haryana is an inter-state supply made under the Delhi GSTIN with IGST. A Haryana registration is needed only if the business has a place of business there, such as a warehouse or an office.

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: CGST Act, 2017, CGST Rules, 2017 and notifications (CBIC), GST portal, the Department of Trade and Taxes, Government of NCT of Delhi. Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).