Written by Keshav Sehgal, E-commerce Filing Expert · Reviewed by Ankush Goyal, GST Services Expert · Last updated: 19 August 2026
GST registration in Delhi is free on the GST portal and approved in 7 working days when your application is complete and not flagged as risky. Delhi carries state code 07 and runs under the Delhi Goods and Services Tax Act, 2017. You need registration once turnover crosses ₹40 lakh for goods or ₹20 lakh for services.
Key facts for Delhi businesses
Item | Detail |
|---|---|
GST state code | 07. Every Delhi GSTIN starts with 07 |
Governing state law | Delhi Goods and Services Tax Act, 2017 and Delhi GST Rules, 2017 |
State authority | Department of Trade and Taxes, GNCTD, Vyapar Bhawan, I.P. Estate, New Delhi 110002 |
Central authority | 4 CGST Commissionerates: Delhi North, Delhi South, Delhi East, Delhi West |
Turnover threshold, goods | ₹40 lakh, only for exclusive supply of goods |
Turnover threshold, services | ₹20 lakh |
Government fee | Nil |
Approval time | 7 working days, or 30 days if flagged for physical verification |
Application form | FORM GST REG-01 |
Intra-Delhi e-way bill limit | ₹1,00,000, against ₹50,000 in most states |
Who needs GST registration in Delhi
Turnover is not the only trigger, and for a large share of Delhi businesses it is not the trigger at all.
According to Notification No. 10/2019-Central Tax dated 7 March 2019, the ₹40 lakh exemption applies only to a person engaged in the exclusive supply of goods. This is where Delhi traders lose money. Sell goods and charge separately for installation, freight or an annual maintenance contract, and you are no longer exclusive to goods. Your threshold drops to ₹20 lakh from that moment.
The same notification excludes anyone required to register compulsorily under Section 24 of the CGST Act, and suppliers of ice cream, pan masala and tobacco products. Section 24 catches interstate suppliers, e-commerce sellers, casual taxable persons and anyone liable under reverse charge, at any turnover.
A Karol Bagh trader supplying only within Delhi has room until ₹40 lakh. The same trader shipping one order to Gurgaon needs a GSTIN on day one.
Documents required for GST registration in Delhi
CBIC fixed the list in Instruction No. 03/2025-GST dated 17 April 2025. Officers cannot ask you for more without approval from the Deputy or Assistant Commissioner.
Category | What you upload |
|---|---|
Identity | PAN of the business and of the proprietor, partners or directors; Aadhaar of the authorised signatory; passport photographs |
Constitution | Partnership deed, certificate of incorporation, or registration certificate. Udyam, MSME, shop establishment and trade licence must not be demanded |
Address, owned premises | Any one of: latest property tax receipt, municipal khata copy, electricity bill |
Address, rented premises | Rent or lease agreement plus any one ownership document of the landlord. Add the landlord's ID proof only if the agreement is unregistered |
Address, family premises | Plain-paper consent letter, the owner's ID proof, and one ownership document. No stamp paper needed |
Bank | Cancelled cheque, bank statement, or first page of passbook |
Delhi shops operating from a family-owned property in Chandni Chowk or Lajpat Nagar fall in the third row more often than any other. A plain-paper consent letter is enough. Officers who insist on notarised stamp paper are acting outside the instruction.
GST registration fees in Delhi
The government charges nothing. There is no fee for FORM GST REG-01, no fee for the GSTIN, and no annual renewal fee.
What you pay a consultant covers document preparation, the application, and replies to any query notice. Where the business signs digitally, a digital signature certificate is a separate cost. Companies and LLPs must use a DSC; proprietors and partnerships can complete the application with Aadhaar OTP.
How to apply for GST registration in Delhi
Open the GST portal, go to Services, then Registration, then New Registration.
Choose Delhi as the State, then pick the District that matches your address proof.
Enter PAN, mobile number and email to generate a Temporary Reference Number.
Complete Aadhaar authentication of the primary authorised signatory and one promoter or partner.
Fill Part B of FORM GST REG-01, including your Delhi ward and central Range.
Upload the documents from the table above and submit with DSC or EVC.
Track the Application Reference Number and reply to any FORM GST REG-03 notice within 7 working days.
Step 2 exists because Delhi's district dropdown is the field applicants most often get wrong. Your district must match the address on your electricity bill, not the area you call home.
How long GST registration takes in Delhi
Seven working days under Rule 9(1) of the CGST Rules, 2017, where the portal does not flag the application and the documents are complete.
Thirty days where Aadhaar authentication is skipped, where the common portal flags the application on risk parameters, or where the officer orders physical verification. In those cases the GSTIN is issued after an officer inspects your premises and files FORM GST REG-30.
File on a Monday. Applications submitted late on a Friday sit through the weekend before the seven-working-day clock does anything useful.
Which Delhi office handles your application
Two administrations exist and only one assesses you.
On the central side, Notification No. 2/2017-Central Tax dated 19 June 2017 organised Delhi into four Central Tax Commissionerates, two Audit Commissionerates and two Appeals Commissionerates. Those four are Delhi North, Delhi South, Delhi East and Delhi West, each divided into Divisions and Ranges.
On the state side, the Department of Trade and Taxes assigns you to a Zone and a Ward. Delhi's ward boundaries are published by the department and are drawn far more finely than most applicants expect.
According to the GST Council, administrative control over 90% of taxpayers below ₹1.5 crore turnover vests with the State and 10% with the Centre, with an equal split above that (Circular No. 01/2017, dated 20 September 2017). Most Delhi small businesses are therefore assessed by the Department of Trade and Taxes, not by CGST.
The Delhi e-way bill rule most businesses get wrong
Delhi's intra-state e-way bill threshold is ₹1,00,000, not the ₹50,000 that applies to interstate movement.
Under Notification No. 3/2018 issued by the Commissioner, State Tax, Department of Trade and Taxes (F.No. 3(163)/Policy-GST/2018/298-307), effective 16 June 2018, no e-way bill is required for goods that both originate and terminate inside Delhi where the consignment value does not exceed ₹1,00,000.
The second limb of that notification is the part almost nobody quotes. Goods supplied from a registered business to an unregistered end consumer, moving within Delhi with an invoice issued under Section 31 of the DGST Act, are exempt from the intra-state e-way bill at any value. Retailers delivering to customers across Delhi rarely need one.
The exemption covers the e-way bill only. You must still carry the tax invoice, bill of supply, delivery challan or bill of entry. Cross the Delhi border by even one kilometre and the ₹50,000 interstate rule applies, which is where e-way bill services earn their keep for NCR businesses.
GST registration in Delhi for e-commerce sellers
Section 24 of the CGST Act makes registration compulsory for anyone selling through an e-commerce operator, whatever the turnover. Amazon, Flipkart and Meesho ask for a GSTIN at onboarding, and GST for ecommerce sellers starts there rather than at ₹40 lakh.
A Delhi seller storing stock in a Delhi warehouse declares that warehouse as an additional place of business under the same GSTIN. Stock held in a Haryana or Uttar Pradesh fulfilment centre needs a separate registration in that state, because GST registration is state-wise and Delhi's GSTIN cannot cover a Ghaziabad godown.
Every GST service we run for Delhi businesses
Registration is the first filing, not the last. This is the complete list, each with the team that owns it.
Service | When a Delhi business needs it | Link |
|---|---|---|
GST Registration | Crossing the threshold, or selling online at any turnover | |
GST Return Filing | Every month or quarter once the GSTIN is live | |
GST Amendment | Change of address, partner, signatory or business name | |
GST Cancellation | Closing the business or dropping below the threshold | |
GST Revocation | Restoring a GSTIN cancelled by the officer | |
GST Refund Services | Exports, inverted duty structure, or excess cash ledger balance | |
LUT Filing | Exporting without paying IGST upfront, renewed each year | |
E-Way Bill Services | Moving goods above ₹1 lakh inside Delhi or ₹50,000 outside | |
E-Invoicing Services | Once aggregate turnover crosses the e-invoice threshold | |
GST Notice & Litigation | Any notice from the Delhi ward or the Range officer | |
GST for Ecommerce Sellers | Marketplace onboarding, TCS reconciliation, multi-state stock | |
Input Service Distributor | Head office in Delhi distributing credit to other branches |
Need a Delhi GSTIN without a second round of queries? Talk to Keshav's team at Complylocal about GST registration services.
