GST Registration in Delhi
A Delhi business must register for GST once its turnover crosses ₹40 lakh for goods or ₹20 lakh for services, and from the very first sale if it ships goods to another state, whether directly or through an online marketplace. The application is Form GST REG-01 on the GST portal, and a Delhi GSTIN begins with 07. Our main GST registration page covers the law for every state; this page covers how it works in Delhi.
What it is
GST registration gives your business a 15-digit GSTIN. With it you charge GST on your bills and claim credit for the GST you pay on purchases.
Delhi businesses register under the Central GST Act, 2017 and the Delhi GST Act, 2017. Section 22 sets the turnover limits, Section 24 lists the cases where registration is compulsory at any turnover, and Section 25 gives you 30 days from the date you become liable to apply. The full process is explained on our GST registration service page.
Who administers GST in Delhi
On the state side, GST in Delhi is run by the Department of Trade and Taxes of the Delhi Government, from Vyapar Bhawan at I.P. Estate. Older traders still call it the DVAT department, because it ran Delhi Value Added Tax before GST began in July 2017. It still administers the Delhi Value Added Tax Act, 2004 for goods kept outside GST, such as petrol, diesel, aviation turbine fuel and liquor for human consumption, along with the Central Sales Tax Act, 1956.
In practice, the department works through zones and wards by area. Your ward follows your address. On the central side, Delhi taxpayers fall under the CGST Delhi Zone. After approval your registration is assigned to either the State or the Centre. You do not pick. The jurisdiction appears on your certificate in Form GST REG-06, and notices, verification visits and amendment queries come from that office.
| Item | Delhi position |
|---|---|
| State code in GSTIN | 07 |
| Turnover limit | ₹40 lakh goods, ₹20 lakh services (normal-category state) |
| State administration | Department of Trade and Taxes, wards by area |
| Central administration | CGST Delhi Zone |
| Quarterly (QRMP) GSTR-3B | 24th of the month after the quarter |
Who it applies to
Wholesale traders
A Gandhi Nagar garment wholesaler sending its first parcel to a buyer in Ludhiana needs a GSTIN before that dispatch, whatever its turnover. Inter-state supply of goods triggers registration.
Manufacturers and exporters
Units in Okhla and other Delhi industrial areas that buy raw material with GST and want the credit, or export and need a GST LUT to ship without paying IGST.
Service firms and online sellers
Consultants and agencies past ₹20 lakh, and marketplace sellers who ship goods to buyers in other states.
Why it matters
Buyers ask for it first
A distributor outside Delhi wants your GSTIN on the bill so it can claim input tax credit.
Credit on your costs
GST paid on stock, rent, transport and equipment is set off against the GST you collect.
Selling across India online
A marketplace seller shipping goods to other states needs a GSTIN from the first such order.
Documents required
About the business
- PAN of the business
- Partnership deed or certificate of incorporation, if any
- Cancelled cheque or bank statement
About the people
- PAN and Aadhaar of the proprietor, partners or directors
- Photograph of each
- Mobile number linked to Aadhaar
About the Delhi premises
- Rent agreement, or ownership proof if owned
- NOC from the owner
- Recent electricity bill or property tax receipt
How it works
Confirm the trigger and the date
We check turnover, inter-state sales and marketplace orders, and fix the date from which you became liable.
Fill REG-01 and upload proofs
Part A verifies PAN, mobile and email. Part B carries the place of business, HSN or SAC codes and the documents.
Authenticate with Aadhaar
Each promoter verifies by OTP. If the portal flags the case, it emails a link to book biometric verification at a GST Suvidha Kendra.
Track the officer and the certificate
We answer any clarification notice within the time allowed and download REG-06 once approved.
Timelines
Apply
Within 30 days of becoming liable, under Section 25(1).
Approval
Usually within 7 working days. Up to 30 days if Aadhaar authentication is not done or physical verification is ordered, under Rule 9.
First return
GSTR-3B by the 20th of the next month, or by the 24th after the quarter for Delhi taxpayers in QRMP.
What happens if you trade without registration
Tax plus interest
The department can demand GST on past sales with interest under Section 50, and you pay it from your own margin.
Penalty
A demand under Section 73 carries a penalty of 10% of the tax or ₹10,000, whichever is higher.
Lost credit for buyers
Your buyers cannot claim input tax credit on unregistered bills, so many stop ordering.
Frequently asked questions
What is the GST registration limit in Delhi?
The limit is ₹40 lakh of aggregate turnover in a year if you supply only goods, and ₹20 lakh for services or a mix. Delhi is a normal-category state, so the standard limits apply. Some businesses must register from the first sale whatever their turnover, chiefly anyone supplying goods to another state, including through a marketplace. We look at where and how you sell and tell you which rule applies.
Which GST office will handle my Delhi registration?
Your registration is assigned either to the Department of Trade and Taxes, which works through wards by area, or to the CGST Delhi Zone. The GST portal decides this from your address after approval, and it shows on your REG-06 certificate. You do not choose the office. Whichever side you get, all filing stays online on the same GST portal.
Is DVAT still in force in Delhi?
Yes, but only for goods that GST does not cover. The Delhi Value Added Tax Act, 2004 still applies to sales of petrol, diesel, aviation turbine fuel and liquor for human consumption, and the Department of Trade and Taxes administers it. A fuel station or liquor vend may therefore deal with both laws. For every other business, GST has replaced DVAT.
My shop is in Karol Bagh and my godown is in Faridabad. Do I need two GSTINs?
Yes. The two places are in different states. GST registration is state-wise, so the Delhi shop needs a GSTIN starting with 07 and the Faridabad godown one starting with 06 for Haryana. Many Delhi traders keep stock across the border in Faridabad or Noida for space and rent reasons. Two godowns inside Delhi, on the other hand, sit under one GSTIN as additional places of business.
How long does GST registration take in Delhi?
About 7 working days from a complete application with Aadhaar authentication done. Under Rule 9 it can stretch to 30 days if physical verification is ordered or authentication is skipped, and a clarification notice pauses the clock until you reply. Clear rent papers and a matching electricity bill keep an application moving.
Will an officer visit my premises?
Only if the officer orders physical verification, which can happen when the application is flagged or authentication is not done. The officer checks that the business actually runs at the address you gave. Keep a name board at the shop and the original papers handy. Most applications are approved without any visit when the documents match the address.
Do I need to come to your Faridabad office?
No, registration is fully online, and almost all our Delhi clients authenticate by OTP from their phone. If you want to sit with us, our office is at B-363-365, Second Floor, BK Chowk, Faridabad, Haryana 121001, about 30 km from central Delhi and reachable on the Delhi Metro Violet Line. Our number, +91 93117 95484, is answered 24 hours, so call before you come.
After registration, what do I have to file?
You file GSTR-1 for sales and GSTR-3B for the tax payable, monthly or quarterly under QRMP, plus an annual return where it applies. Even a month with no sales needs a nil return. For Delhi taxpayers in QRMP, quarterly GSTR-3B is due on the 24th. Our GST return filing service keeps these on schedule so late fees never pile up.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
The GST portal charges no government fee for a new registration.
Ready to begin?
Send us your PAN, your Delhi address proof and what you sell, and we will tell you today whether registration is due.
Also available in: GST Registration Online — New GSTIN for Your Business Noida Gurugram Faridabad Ballabgarh