Almost no Delhi seller stores stock in Delhi. Space is priced out of reach, so inventory goes to a fulfilment centre in Haryana or Uttar Pradesh, and that single operational fact is the source of most Delhi GST problems. Crossing into Haryana or UP means supplies are being made from a state you are not registered in, which requires a fresh GSTIN there rather than an amendment to the Delhi one. Sellers who assume NCR is one jurisdiction for GST discover otherwise through a notice.
Effectively none inside Delhi. Stock sits in Gurugram, Manesar, Farukhnagar, Bilaspur-Tauru on the Haryana side, and Noida, Greater Noida, Dadri and Ghaziabad on the Uttar Pradesh side. Each is a separate state for GST. Stock inside Delhi is added to an existing Delhi registration by REG-14 amendment. Stock crossing a state line needs a fresh GSTIN in that state, with its own monthly GSTR-1 and GSTR-3B filed whether or not anything sold from there that month.
Apparel and ethnic wear from the Gandhi Nagar trade, general merchandise and festive goods from Sadar Bazar, jewellery and accessories from Karol Bagh, electronics and components from Nehru Place and Lajpat Rai Market, and home furnishing.
Delhi's traditional wholesale markets are the largest single source of new marketplace sellers in the country, and they arrive with a particular problem. A Gandhi Nagar or Sadar Bazar business has decades of trading experience and almost no experience of monthly return filing, because the old model ran on quarterly summaries and an accountant who visited at year end. Marketplace selling replaces that with GSTR-1 by the 11th, GSTR-3B by the 20th, and an operator filing GSTR-8 that the department can compare against both. The transition needs a proper monthly discipline rather than a bigger year-end effort.
Delhi does not levy professional tax. There is no PTEC, no PTRC and no monthly deduction for staff working in Delhi, which removes a compliance line that Mumbai and Bengaluru sellers carry.
Delhi handicraft, apparel and home furnishing exporters selling on international marketplaces need IEC, an AD Code registered at their port or air cargo complex, and a Letter of Undertaking to avoid charging IGST on exports.
One mechanism is worth getting right, because most published guidance does not. GST TCS is not input tax credit and it does not come through the ITC tables of GSTR-3B. The operator files GSTR-8 by the 10th, the figures appear in the TDS and TCS Credit Received statement on the portal, you accept each record, and the credit reaches your electronic cash ledger only when you file that statement. Acceptance alone does not move it. The statement carries no due date and no late fee, which is precisely why busy sellers drop it and why the money sits there unclaimed, sometimes for years.
| Item | Position for Tax Year 2026-27 |
|---|---|
| GST TCS rate, Section 52 | 0.5 per cent of net taxable supplies, since 10 July 2024 |
| TCS split | 0.25 per cent CGST plus 0.25 per cent SGST, or 0.5 per cent IGST |
| Where TCS credit lands | Electronic cash ledger, only on filing TDS and TCS Credit Received |
| Income tax TDS on payouts | 0.1 per cent, since 1 October 2024 |
| Governing TDS provision | Section 393(1), Table Sl. No. 8(v), Income-tax Act 2025, from 1 April 2026 |
| TDS payment code | 1035, in the quarterly return which is now Form 140 in place of Form 26Q |
| TDS credit statement | Form 168 for Tax Year 2026-27, Form 26AS for earlier years |
| Operator return and due date | GSTR-8, filed by the marketplace by the 10th |
| GSTR-3B outward liability | Auto-populated and non-editable since the July 2025 tax period |
| GST rate slabs | Nil, 5, 18 and 40 per cent, since 22 September 2025 |
| E-invoicing threshold | Aggregate annual turnover above Rs 5 crore |
| Backlog limit | A GSTR-3B cannot be filed more than three years after its due date |
| Plan | Fee | Built for |
|---|---|---|
| Starter | Rs 2,499 a month | One marketplace, one GSTIN, up to 300 orders a month |
| Growth | Rs 7,999 a month | Up to three channels and GSTINs, up to 1,500 orders |
| Scale | Rs 19,999 a month | Unlimited channels and orders, multi-state, inventory-led |
| Settlement clean-up | From Rs 9,999 | Prior periods rebuilt from settlement reports |
| Ecommerce books health check | Rs 4,999 | Written report, credited against the first retainer |
The retainer you need is decided by how many channels you sell on and how many GSTINs you hold, not by turnover. Order-volume caps apply on the lower tiers so the entry plan stays a real service rather than a loss-leader.
Every price above is a professional fee, excluding GST and government charges. 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.
A Haryana GST registration in addition to your Delhi one. NCR is a single commercial area but not a single GST jurisdiction. Stock held in Gurugram means you are supplying from Haryana, so you need a GSTIN there with its own monthly GSTR-1 and GSTR-3B, filed even in months with no sales from that state.
No. Delhi does not levy professional tax, so there is no enrolment, no employer registration and no salary deduction for staff working in Delhi. If you later hire in Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana or Gujarat, the obligation follows the state where the salary is earned, not where the company is registered.
The filing rhythm, mainly. Wholesale trading tolerated an annual reckoning. Marketplace selling does not, because the operator reports your supplies to the department in GSTR-8 by the 10th of every month, and any gap between that and your own GSTR-1 is visible without anyone auditing you. Sales also have to be booked gross against invoices rather than at the amount the platform pays you.
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 the CA and CS Team, CorporateWalla · Last updated 17 August 2026 · · Sources: GST portal, Income Tax Department, CBIC
Canonical: https://corporatewalla.com/services/ecommerce-accounting/delhi
