GST Registration in Gurugram

Each new Haryana registration is allotted either to the State, through the Excise and Taxation Department, Haryana, or to the Centre, through the Central Tax commissionerates for Gurugram. 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 Gurugram companies

When must a Gurugram 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).

Can a co-working desk in Gurugram be the principal place of business?

Yes, if the business actually operates from it. The co-working agreement, the provider's no-objection letter and a utility bill or ownership document for the building are uploaded, and the officer may verify the premises. A virtual-office address that the business does not use is a common trigger for physical verification and, later, cancellation.

What does reverse charge on rent cost a Gurugram tenant?

Illustration (assumed figures)

A registered Gurugram company rents an office from an unregistered landlord for ₹2,00,000 a month. Under Notification No. 09/2024-Central Tax (Rate) the company itself pays GST of 18% — ₹36,000 a month — under reverse charge, and can normally claim it back as input tax credit in the same return. Composition taxpayers were taken out of this reverse charge from January 2025.

What Gurugram Businesses Usually Need

Head offices billing for shared services

Gurugram head offices that buy services used by branches across India — audit, licences, marketing — now pass that credit on through an Input Service Distributor registration, compulsory since April 2025, instead of cross-charging every cost. Services the head office itself provides to branches are still cross-charged as supplies between distinct persons.

Software exports from capability centres

A Gurugram capability centre billing its parent abroad exports services only if the parent is a separate legal person and pays in convertible foreign exchange, among the other conditions in section 2(6) of the IGST Act. Where those hold, the centre supplies under a letter of undertaking and seeks a refund of the credit that builds up.

Employees seconded from the parent

When a foreign parent seconds staff to its Gurugram subsidiary and recovers their salary cost, the arrangement may be treated as a supply of manpower by the parent, on which the subsidiary pays GST under reverse charge as an import of services. How the secondment agreement is drafted largely decides the outcome.

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 Gurugram?

A Haryana 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). Inter-state sellers of goods and persons liable under reverse charge must register from the first supply (section 24).

How long does GST registration take in Gurugram?

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 Gurugram?

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 Haryana are added to the same GSTIN as additional places of business.

Is there professional tax for a Gurugram business?

No. Haryana does not levy professional tax.

Is a Gurugram company's GST registration in Haryana or in Delhi?

In Haryana, where its place of business is. The company's ROC changed to the Registrar of Companies, Haryana in February 2026, but GST registration has always followed the state of the premises, not the ROC.

Do you have an office in Gurugram?

No. We serve Gurugram 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 Gurugram Businesses

Law stated as at 27 Oct 2026. Official sources: CGST Act, 2017, CGST Rules, 2017 and notifications (CBIC), GST portal, the Excise and Taxation Department, Haryana. Reviewed by CA V. Viswanathan, FCA, ACS, CFE, IBBI Registered Valuer (IBBI/RV/03/2019/12333).