Most accounting problems for Delhi sellers start with geography.
Delhi is small, and the warehousing is not in it. A seller operating out of Gandhi Nagar, Karol Bagh, Naraina or Okhla who decides to put stock into a fulfilment centre almost always ends up in Ghaziabad, Greater Noida, Bilaspur or Manesar. Those are Uttar Pradesh and Haryana. The moment that happens, a single-registration business becomes a multi-state one, and a set of obligations appears that nobody mentioned at the time.
We handle that end of it: the second and third registrations, the stock transfers between your own GSTINs, the returns in each state, and the settlement reconciliation that has to work across all of it.
Two registrations in two states are two distinct persons under GST. Sending your own goods from your Delhi GSTIN to a warehouse operating under your Haryana or UP GSTIN is a supply under Schedule I of the CGST Act, even though nothing was sold and no money changed hands.
What that requires:
Handled properly, it is tax neutral. Skipped, which is extremely common, you end up with a stock ledger that does not agree with your GST returns and a problem that surfaces two years later with interest attached.
There is a second requirement before any of it: the fulfilment centre address has to appear on your GST registration. Marketplaces will not accept inventory into a warehouse that is not on your registration. Within Delhi that is a REG-14 amendment. Across a state line it is a new registration. We do both through our add place of business service, and the mechanics are set out in adding a fulfilment centre to your GST registration.
Since the July 2025 tax period, the outward liability in GSTR-3B is locked to your GSTR-1 and cannot be edited on the portal. Corrections have to run through GSTR-1A before filing. For a multi-state seller that change is not a detail: it means the reconciliation has to be finished in every state before any return goes in. Our GST return filing runs on that sequence by default.
No professional tax. Delhi does not levy professional tax, so a seller employing packers, photographers or support staff here has one fewer state registration and one fewer return cycle than an equivalent business in Mumbai, Bengaluru or Kolkata. Payroll still carries PF, ESI and TDS obligations, but the PT layer is absent.
One jurisdiction for your primary registration. Your principal place of business sits under Delhi GST administration, which keeps the core filing relationship in one place even when the stock is scattered.
If you are in that last group, an LUT filing once a year is almost always better than charging IGST and waiting months for a refund.
A Delhi seller running two marketplaces with stock in Ghaziabad came to us with books that showed healthy revenue and thin profit. Three findings in the first month, each of which is typical rather than unusual:
None of that is exotic. It is what happens when a business grows faster than its bookkeeping.
Professional fees are quoted excluding GST, with any government fees payable at actuals. Pricing follows channels, registrations, volume and inventory complexity rather than turnover.
Yes. Those are in Uttar Pradesh, a different state from Delhi, so you need a registration there. A warehouse inside Delhi is added to your existing registration through a REG-14 amendment instead.
Yes. Registrations in two states are distinct persons, so the movement falls under Schedule I of the CGST Act. It needs a tax invoice and IGST, with credit taken at the receiving end. The net tax effect is nil when it is done correctly.
Delhi does not levy professional tax. Your payroll obligations are PF, ESI and TDS on salary, without the additional PT registration and returns that apply in states such as Maharashtra, Karnataka, Telangana and West Bengal.
It should be one set of books with separate channel reporting. Marketplace sales carry TCS under Section 52 and TDS deducted by the operator; sales on your own storefront generally do not, but you carry the full output GST and gateway reconciliation. Merging them makes both unreadable.
As an asset, never an expense. The operator collects 0.5 per cent of the net value of your taxable supplies and reports it in GSTR-8. Once you accept it, it appears in the electronic cash ledger of that GSTIN and pays output tax. Multi-state sellers have to accept it separately for each registration.
Yes. Most Delhi seller files already involve at least one NCR state. We also run a dedicated page for Gurgaon sellers whose principal place of business is in Haryana.
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Reviewed by the CA and CS Team, CorporateWalla · Last updated 28 August 2026 · · Sources: GST portal, Income Tax Department, CBIC
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