A virtual office in Delhi gives your business a Delhi GSTIN, which starts with state code 07 and covers every place of business you hold inside the National Capital Territory. You need one when goods or services will be supplied from Delhi and you have no premises of your own there. ComplyLocal's Delhi VPOB costs ₹14,000 plus GST.
Delhi is also the easiest NCR state to choose by mistake. A fulfilment centre that serves Delhi customers is often outside Delhi, and a Delhi GSTIN cannot carry a warehouse in Haryana or Uttar Pradesh. Run the address check below before you pay for anything.
Delhi VPOB at a glance
Point | Position on 28 October 2026 |
|---|---|
GST state code | 07; every Delhi GSTIN begins with these two digits |
Area one GSTIN covers | All of NCT of Delhi, from Narela in the north to Dwarka and Saket in the south |
When you need it | When you supply goods or services from Delhi (Section 25(1), CGST Act) |
Biometric Aadhaar authentication | In place for Delhi applicants since 6 September 2024 (GSTN advisory of that date) |
Official processing time | 7 working days if not flagged; up to 30 days with physical verification (CBIC Instruction No. 03/2025-GST) |
Usual premises proof in Delhi | An electricity bill from BSES Rajdhani, BSES Yamuna, Tata Power-DDL or NDMC, or an MCD property tax receipt |
E-way bill limits | ₹1 lakh for movement within Delhi; ₹50,000 for interstate movement |
Quarterly GSTR-3B (QRMP) | By the 24th of the month after the quarter |
Profession tax | Delhi does not levy profession tax |
ComplyLocal Delhi VPOB fee | ₹14,000 plus 18% GST, which is ₹16,520 in total |
When a Delhi GSTIN is the right registration
You need Delhi registration only when the supply is made from Delhi. Buyers in Delhi do not create the obligation, and neither does a Delhi postcode on your letterhead.
Your situation | Delhi GSTIN? | What to do instead, if not |
|---|---|---|
Stock will sit in a warehouse whose address is in Delhi, with a PIN starting 110 | Yes | Register in Delhi; a VPOB works if you hold no premises |
Stock will sit in a "Delhi NCR" fulfilment centre in Gurugram, Faridabad, Noida or Ghaziabad | No | Register in Haryana (06) or Uttar Pradesh (09), where the warehouse is |
Your team works from an office you have leased in Delhi | Yes | Register the real office; no virtual address is needed |
You sell services to Delhi clients from another state | Usually no | For business clients, place of supply is the recipient's location (Section 12(2), IGST Act); bill from your home GSTIN |
You ship to Delhi buyers from stock in your home state | No | These are interstate supplies on your existing GSTIN |
Read the full address of the fulfilment centre on your seller panel, not its label. Kapashera and Bijwasan, right on the Gurugram border, are in Delhi, while Udyog Vihar next door is in Gurugram, Haryana. Where the warehouse is on the Haryana side, our guide to a virtual office in Gurgaon covers that registration instead. If you have taken real premises in Delhi, use standard GST registration in Delhi.
Does the Delhi locality of the address matter?
For GST, Connaught Place, Nehru Place, a South Delhi market and Dwarka all produce the same Delhi GSTIN, the same tax and the same return dates. Pick the locality on two practical grounds: whether the provider can show you the exact unit, and whether someone will be there if an officer visits.
One thing does differ by application. Delhi registrations are allotted either to the Centre's CGST formation or to Delhi's Department of Trade and Taxes. If your application sits with the Centre and an officer asks for documents outside the list in Instruction No. 03/2025-GST, CBIC Instruction No. 04/2025-GST, dated 2 May 2025, lets you raise a grievance with the CGST zone while you reply.
Documents for a Delhi VPOB application
From | Documents |
|---|---|
The provider | Agreement in your legal name naming a specific unit; one premises proof (Delhi discom electricity bill or MCD property tax receipt); owner's NOC permitting use for GST registration; owner's identity proof if the agreement is not registered |
You | PAN of the business; constitution proof; photograph, Aadhaar and PAN of the authorised signatory and promoters or partners; authorisation letter or board resolution |
If your Delhi agreement is notarised rather than registered, it is still acceptable for GST, provided the owner's identity proof comes with it. The full list by type of possession is in documents for a virtual office GST application.
Match the agreement to the bill, not the other way round
An electricity bill prints the address in the discom's own format, which may not follow the order a lawyer uses when drafting the agreement. The officer compares the bill, the agreement and the application literally. Ask the provider to write the agreement address exactly as the bill prints it, then copy that string into the application.
How a Delhi VPOB registration runs
Confirm the warehouse or office address is in Delhi, with a 110 PIN code.
Collect the agreement, NOC and premises proof, and check that the three addresses match word for word.
File REG-01 with the VPOB as your principal place of business and the matching nature of possession.
Complete Aadhaar authentication; if the email asks for biometric verification, book the GST Suvidha Kendra slot it names.
Answer any REG-03 notice in REG-04 within seven working days.
After approval, put your name board and GSTIN up at the VPOB and display the certificate (Rule 18).
Add any Delhi warehouse as an additional place of business before stock moves there.
Delhi moved to biometric Aadhaar authentication for flagged applicants on 6 September 2024, in the same rollout as Bihar, Karnataka and Punjab. A flagged applicant visits the Suvidha Kendra named in the email with original Aadhaar, PAN and the uploaded documents, and the ARN is generated only after that visit. What happens there is covered in biometric authentication and physical verification.
Under Instruction No. 03/2025-GST, an application not flagged as risky should be approved within 7 working days, and one sent for physical verification within 30 days. Including documents and any clarification, a VPOB-backed Delhi registration takes 15 to 25 working days end to end.
Delhi rules once your GSTIN is live
Rule | What it means for you |
|---|---|
Quarterly GSTR-3B by the 24th | Delhi is in the 24th group (Notification No. 82/2020-Central Tax), with Haryana, Uttar Pradesh and Rajasthan |
No profession tax | A Delhi GSTIN adds no profession tax enrolment |
E-way bill within Delhi | Needed above ₹1 lakh for movement that starts and ends in Delhi |
E-way bill for stock coming in | Transfers from your home GSTIN are interstate, so the ₹50,000 limit applies |
Stock transfers | Invoice each transfer from your home GSTIN to your Delhi GSTIN, with IGST, as explained in moving stock between your own registrations |
Quiet months | File nil GSTR-1 and GSTR-3B for the Delhi GSTIN; late nil returns cost ₹20 a day each, up to ₹500 |
Rule 14B and Delhi
Rule 14B, recommended by the 57th GST Council on 8 October 2026, may let small marketplace-only sellers register in Delhi using the e-commerce operator's warehouse as their principal place of business, if they pass on input tax credit of no more than ₹2.5 lakh a month. As of 28 October 2026 it has not been notified; reports point to 1 November 2026.
Sellers who also supply Delhi retailers, sell through their own website or need the GSTIN before notification will still use a VPOB. Each case is compared in Rule 14B or a virtual office.
What ComplyLocal's Delhi VPOB includes and costs
ComplyLocal Consultants, a GST and compliance firm based in Rohtak, Haryana, arranges VPOB (virtual place of business) addresses in Delhi for sellers and service businesses that need a Delhi GSTIN without leasing an office. The Delhi VPOB costs ₹14,000 plus 18% GST, or ₹16,520 in total. GST registration itself has no government fee.
That fee buys a Delhi address that can pass scrutiny: an agreement in your legal name for a named unit, the owner's NOC, a current BSES, Tata Power-DDL or NDMC bill or MCD receipt, name board support, someone to meet an officer, the REG-01 filing and replies to any REG-03 notice. Most Delhi registrations complete in 15 to 25 working days.
Our view: before buying a Delhi address, spend ten minutes confirming that Delhi is the state your goods will actually leave from. A Delhi GSTIN taken for stock that actually sits in Gurugram or Noida is money spent on the wrong state.
Need a Delhi GSTIN without leasing an office? Talk to Keshav's team about a Delhi virtual place of business at ComplyLocal →
