A virtual office in Noida gets you an Uttar Pradesh GSTIN, not a Delhi one. Every UP GSTIN starts with state code 09, and that single registration covers Noida, Greater Noida, Ghaziabad and every other place of business you add anywhere in the state. ComplyLocal's UP VPOB, including Noida addresses, costs ₹14,000 plus GST.
Sellers usually arrive at Noida because a marketplace has placed their stock in a warehouse on the UP side of NCR. The registration follows that warehouse. This guide covers the border check, the address proof Noida providers can give, the change in UP's rent agreement charges, the application, and the UP rules that differ from Delhi's.
Noida VPOB at a glance
Point | Position on 28 October 2026 |
|---|---|
GST state code | 09 (Uttar Pradesh) |
Area one GSTIN covers | All of Uttar Pradesh: Noida, Greater Noida, Ghaziabad, Lucknow, Kanpur, Agra and the rest |
When you need it | When goods or services are supplied from Uttar Pradesh, for example from stock in a Noida or Greater Noida warehouse |
Biometric Aadhaar authentication | Rolled out for UP applicants on 15 March 2025 |
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 | Electricity bill from PVVNL in Noida or from NPCL (Noida Power Company Limited) in Greater Noida |
E-way bill limit within UP | ₹50,000, half of Delhi's intra-state limit |
Quarterly GSTR-3B (QRMP) | By the 24th of the month after the quarter |
Profession tax | Uttar Pradesh does not levy profession tax |
ComplyLocal UP VPOB fee | ₹14,000 plus 18% GST, which is ₹16,520 in total |
Noida is in Uttar Pradesh, not Delhi
Noida sits in Gautam Buddh Nagar district of Uttar Pradesh, and the Delhi border runs right along it. Two buildings a few hundred metres apart can need different GSTINs.
Locality | State | GST code | PIN starts |
|---|---|---|---|
Mayur Vihar, New Ashok Nagar, Anand Vihar | Delhi | 07 | 110 |
Noida sectors, including Sector 18, 62 and 63 | Uttar Pradesh | 09 | 201 |
Greater Noida and Greater Noida West | Uttar Pradesh | 09 | 201 |
Ghaziabad, including Vaishali, Kaushambi and Indirapuram | Uttar Pradesh | 09 | 201 |
A PIN code starting 201 on the fulfilment centre's address means Uttar Pradesh. A 110 PIN means Delhi, which needs a Delhi registration covered in our guide to a virtual office in Delhi.
One UP GSTIN covers the whole state
Uttar Pradesh is a single GST state, so you never need a second UP registration because your stock moves from Noida to Lucknow. Take one GSTIN, then add each warehouse as an additional place of business on it.
That also means the city of your virtual office does not matter for GST. A Noida Sector 63 address and a Greater Noida address produce the same UP GSTIN with the same return dates. Choose the address the provider can show you, with a named unit and someone on site, and add the warehouse separately through an additional place of business.
Address proof Noida providers can give
CBIC Instruction No. 03/2025-GST, dated 17 April 2025, needs only one ownership document for the premises. In Noida that is normally the electricity bill: Paschimanchal Vidyut Vitran Nigam (PVVNL) supplies Noida, while Noida Power Company Limited (NPCL) supplies Greater Noida.
Document | What to check |
|---|---|
Agreement | Your legal name and a specific unit or cabin number, with the term and renewal price |
Electricity bill | Current, in the owner's name, with exactly the same address as the agreement |
Owner's NOC | Names your entity and permits use of the address for GST registration |
Owner's identity proof | Needed only if the agreement is not registered |
A permission letter that only says "use of premises" invites a clarification notice. What a GST-specific NOC should contain is set out in the NOC and consent letter for GST registration.
UP has cut the cost of registering a rent agreement
Registering a lease deed in Uttar Pradesh used to attract stamp duty as a percentage of the total lease value, reported at 4%. In November 2025, the UP cabinet approved capped charges for tenancy agreements of up to 10 years.
According to reports of that decision, where the average annual rent is up to ₹2 lakh, stamp duty and registration fee together fall in the range of ₹500 to ₹2,000, depending on the term. A virtual office fee sits well inside that band. Confirm the notified rate with the sub-registrar before you register.
Why it matters for GST: a registered agreement does not need the owner's identity proof under Instruction No. 03/2025-GST. At these capped charges, the registered copy is worth asking your provider for.
How a Noida VPOB registration runs
Check the fulfilment centre's PIN on your seller panel; 201 means Uttar Pradesh.
Collect the agreement, PVVNL or NPCL bill and NOC, and match the three addresses word for word.
File REG-01 with the Noida VPOB as principal place of business and the nature of possession that matches the agreement.
Complete Aadhaar authentication, or book the Suvidha Kendra slot if the email asks for biometric verification.
Answer any REG-03 query in REG-04; the deadline is seven working days from the notice.
After approval, display the certificate and put your name board with GSTIN up at the VPOB (Rule 18).
Add the Noida or Greater Noida fulfilment centre as an additional place of business, then invoice the first stock transfer.
UP applicants flagged by the portal's risk analysis have been sent for biometric Aadhaar authentication at a GST Suvidha Kendra since 15 March 2025. The ARN is generated only after that visit, and for a proprietor or partner the Kendra is in Uttar Pradesh, so a seller from Rajasthan or Punjab should budget for the trip.
Under Instruction No. 03/2025-GST, approval is due within 7 working days if the application is not flagged, and within 30 days if physical verification is ordered. A VPOB-backed UP registration usually completes in 15 to 25 working days.
UP rules that differ from Delhi
Rule | What to do |
|---|---|
E-way bill within UP above ₹50,000 | Moving returns from a Greater Noida warehouse to one in Ghaziabad needs an e-way bill above ₹50,000, while Delhi's intra-state limit is ₹1 lakh |
Stock arriving from your home state | Interstate, so an e-way bill above ₹50,000 and a tax invoice with IGST from your home GSTIN |
Quarterly GSTR-3B by the 24th | Same date as Delhi and Haryana, so an NCR seller with registrations in all three keeps one calendar |
No profession tax | Nothing to enrol for in Uttar Pradesh |
Quiet months | File nil returns on the UP GSTIN; a missed nil GSTR-3B costs ₹20 a day, up to ₹500 |
If you have leased real premises in Noida, you need no virtual address: register them through standard GST registration in Noida.
Rule 14B for UP warehouses
The 57th GST Council recommended Rule 14B on 8 October 2026. Once notified, a small marketplace-only seller passing on input tax credit of no more than ₹2.5 lakh a month could declare the operator's UP warehouse as its principal place of business, with the operator's consent. It had not been notified as of 28 October 2026.
Sellers supplying UP retailers above that limit, selling on their own website, or launching before notification still need a VPOB; Rule 14B or a virtual office compares the two.
ComplyLocal's UP VPOB fee and what it covers
ComplyLocal Consultants, a GST firm based in Rohtak, Haryana, arranges VPOB (virtual place of business) addresses in Uttar Pradesh, including Noida, for sellers who need a UP GSTIN without leasing premises. The fee is ₹14,000 plus 18% GST, or ₹16,520 in total, and GST registration carries no government fee.
For that you get an agreement in your legal name for a Noida unit, the owner's NOC, a current PVVNL or NPCL bill, name board support, someone to meet an officer, the REG-01 filing and REG-03 replies. Allow 15 to 25 working days from paperwork to certificate.
Our view: if your stock is in Greater Noida or Ghaziabad, a Noida VPOB still works, because one UP GSTIN carries every warehouse in the state. Do not pay for a second address in the same state.
Need a UP GSTIN for a Noida warehouse? Talk to Keshav's team about a Noida virtual place of business at ComplyLocal →
