GST Registration in Delhi

Who needs GST registration in Delhi?

A Delhi business needs GST registration when its aggregate turnover in a financial year crosses ₹40 lakh for supply of goods or ₹20 lakh for supply of services. Delhi is a normal-category state, so the lower limits that apply in some north-eastern and hill states do not apply here.

The thresholds come from Section 22 of the CGST Act and the GST Council decision effective 1 April 2019. Lower limits of ₹20 lakh for goods apply in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand, which matters if you also open a branch outside Delhi.

Turnover is not the only trigger. The law also lists cases where registration is required whatever the turnover, for example certain inter-State suppliers, casual taxable persons and many sellers on e-commerce marketplaces. These rules carry exemptions, so ask a CA to check your exact case before you decide to stay unregistered. Some traders also register voluntarily because large buyers want a GSTIN on the invoice so they can claim input tax credit.

Source: CBIC GST update and CGST Act Section 22, checked October 2026. The ₹10 lakh services limit for special-category states is from secondary sources.

Documents required for GST registration

You need the business PAN, a working mobile number and email, proof of constitution, identity and photo of each promoter, proof of the principal place of business, an authorisation for the signatory and a bank statement or passbook. Scans must be JPEG or PDF within the portal's size limits.

The GST portal is strict about file sizes. Most documents must be under 1 MB, the bank document under 500 KB and photographs JPEG under 100 KB. Oversized or blurred scans are a frequent reason for a query from the officer, so prepare clean copies before you start.

Source: CBIC registration FAQ and the GSTN document checklist, checked October 2026.

What documents do you need for a rented office in Delhi?

For a rented or leased office, a rent agreement plus one ownership document of the landlord, such as an electricity bill or property tax receipt in the owner's name, is enough. CBIC Instruction 03/2025 tells officers not to demand the lessor's PAN, Aadhaar or photograph.

This instruction matters in Delhi, where many traders and start-ups work from rented shops in commercial complexes or from a family member's property. Before it, officers in several states asked for landlord identity documents and applications stalled when the owner was unwilling to share them.

• Rented premises: registered or notarised rent agreement plus one ownership proof of the lessor.
• Owned premises: a recent electricity bill, property tax receipt or similar ownership document.
• Relative's or friend's property: a consent letter from the owner plus one ownership document.

Read the instruction itself on the CBIC website and quote it politely if an officer raises a query asking for more landlord documents.

How to apply for GST registration online: step by step

GST registration online is a two-part application on gst.gov.in. Part A verifies your PAN, mobile and email and gives a Temporary Reference Number. Part B collects business, promoter, place-of-business and bank details with uploads, followed by Aadhaar authentication and signing.

1. 1

   Generate a TRN

   On gst.gov.in choose Services, Registration, New Registration and enter the state (Delhi), PAN, mobile and email. Verify both OTPs to get a Temporary Reference Number.

2. 2

   Fill Part B

   Log in with the TRN and complete the tabs for business details, promoters, authorised signatory, principal place of business, goods and services (HSN or SAC codes) and bank account.

3. 3

   Upload documents

   Attach the constitution proof, address proof, photographs and bank proof within the size limits. Check that names match the PAN exactly.

4. 4

   Opt for Aadhaar authentication

   Choose Aadhaar authentication for the promoter and signatory. A link is sent to their registered mobile and email to complete it.

5. 5

   Sign and submit

   Companies and LLPs submit with a DSC; proprietors and partnerships can use Aadhaar e-sign or EVC. The portal issues an Application Reference Number (ARN).

6. 6

   Answer any query

   If the officer issues a query in Form GST REG-03, reply in Form GST REG-04 with the clarification or documents asked for, within the time shown on the notice.

7. 7

   Download the certificate

   Once approved, the GSTIN and login details arrive by email and the registration certificate can be downloaded from the portal.

What is the 3-day GST registration under Rule 14A?

From 1 November 2025, low-risk applicants who complete Aadhaar authentication get electronic approval of GST registration within 3 working days. Low risk is linked to expected output tax, reported as up to ₹2.5 lakh a month. The route was introduced through a CBIC notification dated 31 October 2025.

Secondary sources describe this as Rule 14A (also referred to as Rule 9A in some coverage) and cite Notification 18/2025-Central Tax. We could not confirm the notification text on the CBIC site, so treat the ₹2.5 lakh figure as reported rather than final, and check the current position on the GST portal.

The practical lesson is simple: Aadhaar authentication is what puts you on the fast track. If you opt out of it, or the system flags the application as risky, the officer can order physical verification of the premises, which takes longer.

How much does GST registration cost in Delhi, and how long does it take?

The GST portal charges no government fee for registration. Your cost is the professional fee, if you use a consultant. Online platforms advertise basic GST registration packages from about ₹399 to ₹1,499, with costlier bundles that add months of return filing (seen October 2026).

Time depends on the route. Aadhaar-authenticated low-risk applications can be approved within 3 working days. Applications that attract a query, or that need physical verification, take longer because you must respond and the officer must review again.

Sources: 3-day registration summary and published price pages, checked October 2026. Nil government fee is from secondary sources.

Why are GST registration applications rejected?

Most rejections come from document mismatches: an address proof that does not match the address typed, a name that differs from the PAN, a blurred upload, or no reply to the officer's query in time. Fixing these before submission avoids a fresh application.

1. Address mismatch: the electricity bill shows a different floor, shop number or PIN from the form.
2. Missing link to the premises: no rent agreement or consent letter when the applicant does not own the property.
3. Name or PAN mismatch: spelling differences between PAN, Aadhaar and bank records.
4. Unreadable or wrong documents: cropped scans, expired documents or the wrong document in the wrong slot.
5. No reply to REG-03: the query lapses and the application is rejected.
6. Failed physical verification: nobody present at the address or no business board when the officer visits.
7. Wrong business codes: HSN or SAC codes that do not match the activity described.

If your application is rejected, you can apply again with corrected documents. If an officer later proposes cancellation of an existing number, see our GST notice reply and cancellation page.

How to download your GST registration certificate

Log in to gst.gov.in with the username and password sent after approval, then open Services, User Services, View/Download Certificates and download the PDF. There is no charge, and you can download it again whenever you need a fresh copy.

Display the certificate at your principal place of business and at every additional place listed in it. Print the GSTIN on invoices, letterheads and the name board. If your address, partners or business activity change later, file an amendment on the portal rather than applying for a new number.

Which GST office handles a Delhi business?

Every Delhi GSTIN is assigned to either the Delhi State GST department or a Central GST (CBIC) Delhi zone office. The assigned State and Centre jurisdiction appears in your registration details on the portal, and queries, notices and verification come from that office.

You do not choose the office yourself. Knowing which one you are under helps when you need to follow up on a pending application, a refund or a notice. Our CA services in Netaji Subhash Place page explains how to reach us if you are in North West Delhi and want help reading your jurisdiction details.

GST consultant in Delhi: who can do your registration?

A GST consultant in Delhi checks your documents, files the application, completes Aadhaar authentication with you and handles any REG-03 query. Two firms in our directory list GST registration among their services, and each gives a fixed quote before work starts.

• Khubchandani & Co. Chartered Accountants is a chartered accountant firm whose CAs, by the firm's own account, have more than 35 years of experience. It lists GST registration, GST returns and TDS work.
• Moneymji, at Pearls Business Park in Netaji Subhash Place, is a business registration and compliance firm that offers GST registration with monthly compliance packages.

Compare all listed firms on our chartered accountant firms in Delhi page. Once your GSTIN is live, the next job is monthly or quarterly GST return filing. Exporters should also file a Letter of Undertaking before their first export of the year.

Frequently asked questions

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