GSTIN with state code 07, under the CGST Act, 2017 and the Delhi GST Act, 2017
Get a GSTIN for a wholesale counter in Sadar Bazar, a showroom in Karol Bagh, a consultancy in Connaught Place or an online store run from a flat in Dwarka. We tell you whether registration is compulsory yet, line up the premises papers an officer in Delhi will accept, file Form GST REG-01 and stay with it through Aadhaar or biometric verification and any query. Professional fee from ₹999, excluding GST. The government charges nothing.
| Item | Position for a Delhi business |
|---|---|
| Law | CGST Act, 2017, Delhi GST Act, 2017 and, for inter-state and export supplies, the IGST Act, 2017 |
| State code in the GSTIN | 07 |
| Threshold | ₹40 lakh aggregate turnover for suppliers of goods only; ₹20 lakh for services or mixed supplies |
| Administrations | Department of Trade and Taxes, Government of NCT of Delhi, or a CGST commissionerate in Delhi |
| Application | Form GST REG-01 on gst.gov.in |
| Decision period | 7 working days; up to 30 days where physical verification is required |
| Government fee | Nil |
| Our fee | From ₹999, excluding GST |
Whether a Delhi business must register is usually settled in one conversation. What decides how smoothly the application goes is the address. Wholesale trade in Chandni Chowk, Khari Baoli, Sadar Bazar and Gandhi Nagar runs from rented shops whose property papers may still name a landlord's parent, and South Delhi consultants often work from a family-owned floor with the electricity bill in someone else's name.
Geography is the other trap. A godown in Gurugram or a desk in Noida puts you in Haryana or Uttar Pradesh, and each state needs its own GSTIN on the same PAN. A second godown inside Delhi is simply added as an additional place of business.
Delhi is not one of the states carved out of Notification 10/2019-Central Tax, so a supplier of goods only can trade up to ₹40 lakh of aggregate turnover in a financial year before registration becomes compulsory. Anyone supplying services, or goods and services together, registers above ₹20 lakh. The ₹40 lakh limit is not available to suppliers of ice cream, pan masala or tobacco products, or to anyone already caught by Section 24.
Aggregate turnover is counted for the whole PAN across India, including exempt supplies, exports and supplies to your own branches in other states, and excluding the GST itself.
| Delhi situation | Registration required? |
|---|---|
| Gandhi Nagar hosiery wholesaler, ₹35 lakh, then one consignment to Meerut | Not at first; yes before the Meerut supply |
| Digital marketing agency in Lajpat Nagar, fees ₹22 lakh | Yes, above ₹20 lakh |
| Management consultant in Saket billing ₹11 lakh in India and ₹10 lakh abroad | Yes, exports count, so turnover is ₹21 lakh |
| Architect billing clients in Haryana and Uttar Pradesh, ₹14 lakh | No, small inter-state service suppliers are exempted |
| Out-of-state exhibitor at a Pragati Maidan trade fair | Yes, as a casual taxable person, five days before trading |
Section 22 and Section 24, CGST Act, 2017; Notification 10/2019-Central Tax; Notification 10/2017-Integrated Tax for small inter-state service suppliers.
Much of Delhi's service economy bills abroad: SEO and content agencies working for UK and US brands, software contractors paid by overseas companies, translators, tutors and creators paid by foreign platforms. These are the rules this group most often gets wrong.
Foreign invoices are inside the count. Aggregate turnover includes exports of services, so a Delhi freelancer whose only client is in Singapore must apply within 30 days of the year's billing passing ₹20 lakh. Until then registration is optional, because billing outside Delhi is an inter-state supply and Notification 10/2017-Integrated Tax exempts small inter-state service suppliers.
Section 2(6) of the IGST Act sets five conditions: you are in India, the client is outside India, the place of supply is outside India, payment comes in convertible foreign exchange (or rupees where the RBI permits), and you are not establishments of the same person. A qualifying export is zero-rated under Section 16. If an Indian agency or the client's Indian subsidiary sits in the contract, the supply is usually domestic and taxable.
Only a registered person can file a Letter of Undertaking in Form GST RFD-11 under Rule 96A. With it, foreign invoices carry no IGST and the GST on your laptop, software or rent stays as refundable credit. It is free, filed online and needed before the first export invoice of each year; see LUT filing.
| Your position this year | GST requires | We usually advise |
|---|---|---|
| Foreign clients only, below ₹20 lakh | Nothing yet | Register if input GST is material or you will cross the line |
| Foreign clients plus Delhi businesses wanting a GST invoice | Nothing yet | Register voluntarily so clients get credit |
| Crossed ₹20 lakh, any mix | Apply within 30 days | Register and file the LUT before the next foreign invoice |
A paid post for an Indian brand is a domestic promotional service, usually at 18% once registered; barter deals count too. A campaign contracted and paid from abroad can be an export if all five conditions hold. Keep the bank's remittance advice for each receipt: Rule 96A expects payment within one year or the longer FEMA period.
More detail: GST registration for freelancers and our guide on GST for freelancers with foreign clients.
On 8 October 2026 the GST Council's 57th meeting recommended omitting Section 2(6)(v) of the IGST Act, so services to a company's own foreign branches could qualify as exports. It applies only once the Act is amended.
Each GSTIN sits with one authority: the Department of Trade and Taxes of the Government of NCT of Delhi, or a CGST commissionerate in Delhi. You enter both jurisdictions in REG-01 and the allocation follows the GST Council's guidelines, so you do not choose. That authority later issues scrutiny notices, decides exporters' refunds and conducts audits. Delhi has its own Delhi GST Act, so sales within Delhi carry CGST and SGST, not UTGST.
A shop and establishment registration is not a REG-01 document; if your premises need one, see shop and establishment registration.
| Stage | Time | Basis |
|---|---|---|
| Document check and REG-01 filing | 1 to 2 business days | Depends on the premises papers |
| System-identified low-risk application | Electronic grant within 3 working days | Rule 9A |
| Rule 14A opt-in (output tax to registered buyers up to ₹2.5 lakh a month) | Electronic grant within 3 working days after Aadhaar authentication | Rule 14A |
| Standard case | Officer decides within 7 working days | Rule 9(1) |
| Physical verification case | Within 30 days of the application | Rule 9(1) provisos |
| After a REG-03 query | 7 working days for your reply, then 7 working days for the decision | Rule 9(2) and 9(5) |
Inaction within these periods means deemed approval under Rule 9(5), though a visit can still follow.
These are the periods in the rules, not a promise: the officer or system decides each application.
Biometric Aadhaar authentication and document verification were extended to Delhi from 6 September 2024. Only applications selected on risk parameters go to a Kendra, but those get no ARN until the visit is done.
We book the slot and match every original with the upload the day before.
| Head | Position |
|---|---|
| GST registration application | Nil |
| Aadhaar authentication or Suvidha Kendra visit | Nil |
| LUT in RFD-11 | Nil |
| Stamp duty on a fresh rent agreement | At actuals, if one is needed |
Late registration costs tax, not fees: Section 25 allows 30 days from liability, and tax is due on supplies from that date.
| Plan | Professional fee | What it covers |
|---|---|---|
| Starter | From ₹999 | Liability check, document review, REG-01 filing, Aadhaar or Suvidha Kendra coordination, one query reply, REG-06 certificate |
| Standard | Custom quote | Starter plus HSN and SAC mapping, composition or Rule 14A advice, LUT for exporters of services |
| Pro | Custom quote | Standard plus additional places of business in Delhi and GSTINs in other states such as Haryana or Uttar Pradesh |
GST on our fee is extra; the government fee is nil. Billing: 50% upfront, 50% on delivery.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
Delhi's markets supply retailers across north India, so the ₹40 lakh limit helps fewer traders than it seems. One sale of goods to a buyer in Haryana, Punjab or Uttar Pradesh makes registration compulsory under Section 24, whatever the turnover.
Since 1 October 2023, Notification 34/2023-Central Tax lets a supplier of goods through an e-commerce operator sell without a GSTIN if turnover stays within the threshold, there are no inter-state supplies, sales are in one state only and the seller holds a portal enrolment number against its PAN. For a Delhi seller, an order shipped to Gurugram or Noida ends the exemption. Small service suppliers on platforms are covered separately by Notification 65/2017-Central Tax.
Once registered, the operator's TCS under Section 52 becomes your credit, which our e-commerce accounting team reconciles. The Council's 8 October 2026 recommendation of a Rule 14B, letting small sellers use an operator's warehouse in another state as their principal place of business, applies only once notified.
| Obligation | When |
|---|---|
| GSTR-1, outward supplies | Monthly, or quarterly under QRMP for turnover up to ₹5 crore |
| GSTR-3B, summary return and payment | Monthly, or quarterly under QRMP with monthly payment in PMT-06 |
| LUT renewal for exporters of services | Before the first export invoice of each financial year |
| Amendment in REG-14 | Within 15 days of a change in core details |
Returns are due even in months with no sales. Consultants who register for one large contract and stop filing when it ends are a common source of Delhi notices; file nil returns or cancel. Our GST return filing service starts from the first period.
| Default | Consequence |
|---|---|
| Liable but not registered | Penalty of ₹10,000 or the tax evaded, whichever is higher, under Section 122 |
| Tax not paid from the date of liability | Tax with interest under Section 50 |
| GST collected from customers without a GSTIN | Amount must be paid to the government, with penalty |
| Returns not filed for the prescribed period | Cancellation of the registration by the officer |
| Regular | Composition | Voluntary below the limit | |
|---|---|---|---|
| Suits | Most traders and all exporters of services | Small Delhi traders selling only within Delhi, turnover up to ₹1.5 crore | Consultants whose clients want a GST invoice |
| GST on invoices | Charged | Not charged; tax paid on turnover | Charged |
| Input tax credit | Available | Not available | Available |
| Inter-state sales of goods | Allowed | Not allowed | Allowed |
Our Delhi office is at 04 Malook Singh Marg, Arjun Nagar, Krishan Nagar, Delhi 110051, a short distance from the Gandhi Nagar market. We are a CA and CS practice and have supported 2,500+ companies across our offices.
| Reference | Relevance |
|---|---|
| Sections 22, 24 and 25, CGST Act, 2017, with the Delhi GST Act, 2017 | Threshold, compulsory registration and procedure |
| Notification 10/2019-Central Tax | ₹40 lakh limit for suppliers of goods, from 1 April 2019; Delhi is not excluded |
| Notification 10/2017-Integrated Tax | Small inter-state service suppliers exempted from compulsory registration |
| Notifications 34/2023 and 65/2017-Central Tax | Small e-commerce suppliers |
| Rules 8, 9, 9A and 14A, CGST Rules, 2017 | Application and approval periods |
| Section 2(6) and Section 16, IGST Act, 2017; Rule 96A, CGST Rules | Export of services, zero rating and the LUT |
Sources consulted: gst.gov.in, cbic-gst.gov.in, gstcouncil.gov.in and delhitradetax.delhi.gov.in (Department of Trade and Taxes, Delhi).
A content agency in Lajpat Nagar, run as a proprietorship, billed Delhi clients ₹1.2 lakh a month and a London brand about ₹1.1 lakh a month. By the end of September its billing was ₹13.8 lakh (6 × ₹2.3 lakh), and at that pace it would pass ₹20 lakh in late December. The London work counts, because exports are part of aggregate turnover.
We registered it in October. The office was a floor of the owner's father's house, so his consent letter and BSES bill went in. The proprietor was called for biometric verification, attended with the originals, and the GSTIN followed without a query. With the LUT filed that week, London invoices carry no IGST and Delhi clients get CGST and SGST invoices they can claim.
A composite case drawn from typical Delhi files, not a named client; rupee values are approximate.
In Delhi: accounting and bookkeeping in Delhi, monthly bookkeeping in Delhi and private limited company registration in Delhi. Other cities: GST registration in Bangalore, Mumbai, Pune and Kolkata. Nationally: GST registration, GST registration for freelancers, LUT filing, GST return filing, e-way bill registration and our guide on who must register for GST.
₹40 lakh of aggregate turnover for goods-only suppliers, since Delhi is not excluded from Notification 10/2019-Central Tax, and ₹20 lakh for services or mixed supplies. Section 24 cases register whatever the turnover.
No. Registration, verification and the LUT are free on the portal. Our fee starts at ₹999 plus GST.
7 working days for an officer decision, or up to 30 days with physical verification. Rule 9A low-risk applicants and Rule 14A opt-ins get an electronic grant within 3 working days.
Only once aggregate turnover passes ₹20 lakh in the financial year, and foreign billing counts towards it. Below that, registration is optional, but you need a GSTIN to file an LUT, bill without IGST and claim credit on business purchases. See GST registration for freelancers.
A Letter of Undertaking in Form GST RFD-11 under Rule 96A lets a registered person export services without paying IGST. It is filed online, costs nothing and must be in place before the first export invoice of each financial year.
Your application was picked on risk parameters. Delhi has been covered by biometric authentication since 6 September 2024; the ARN is issued only after you attend the Kendra with original documents.
No. Gurugram is in Haryana and needs a Haryana GSTIN on the same PAN. A second godown inside Delhi is an additional place of business.
Not if you sell only goods, only within Delhi, stay within the threshold and hold an enrolment number under Notification 34/2023-Central Tax. The first order to Noida or Gurugram makes registration compulsory.
One of them: the Department of Trade and Taxes, Government of NCT of Delhi, or a CGST commissionerate in Delhi, allocated under the GST Council's guidelines.
07 is Delhi's code, so the first two digits of a Delhi GSTIN are 07 and the next ten are your PAN.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CorporateWalla's CA and CS team · Last Updated 23 October 2026 · · Sources: GST portal, CBIC GST, GST Council: Notification 10/2019-Central Tax, GST Council: 57th meeting recommendations, 8 October 2026, Department of Trade and Taxes, Government of NCT of Delhi
Canonical: https://corporatewalla.com/delhi/gst-registration
