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GST registration in Delhi, starting with whether you need it
Turnover limits get most of the attention, but several businesses must register from their first sale. Work through this first. Then decide if you want help with the application, which you can also make yourself.
Do you need to register?
This is a starting guide, not a ruling on your business. Limits have exceptions and can change.
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Do you sell goods to another state, or through an e-commerce platform that collects tax?
If yes, section 24 of the CGST Act makes registration compulsory for inter-State taxable supplies and for sales through an e-commerce operator that collects tax at source, whatever your turnover. Two exemptions narrow this. Suppliers of services across States need not register until all-India turnover passes ₹20 lakh (Notification 10/2017-Integrated Tax). Since 1 October 2023, a small seller of goods through a marketplace can sell within one State without registering, using an enrolment number from the GST portal, while turnover stays within the section 22 limit (Notification 34/2023-Central Tax). Check the conditions before your first sale.
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Are you required to pay tax for some other reason, such as under reverse charge?
If yes, section 24 applies to persons required to pay tax under reverse charge. Deepak Mittal can check your position with you.
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If not, what is your turnover across the year?
Section 22 sets ₹20 lakh, with a lower limit in a few special category States. If you supply only goods, Notification 10/2019-Central Tax raises this to ₹40 lakh, and Delhi is not one of the States it excludes. The higher limit does not cover ice cream, pan masala, tobacco, or certain bricks and roofing tiles. If you supply both goods and services, ask how the limit applies to you.
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Under the limit? Consider whether to register anyway.
See below. Registering by choice brings duties that you must then keep up.
Registering by choice: both sides
- May help when
- Your customers are registered businesses that want a GST invoice, you want to claim input tax credit, or a platform or buyer requires it.
- May not help when
- You sell to consumers who cannot use the credit, as prices may effectively rise.
- The commitment
- Returns are due even in months with no sales, and missing them has consequences.
What the process generally needs
- PAN of the business or proprietor
- Aadhaar authentication of the responsible person
- Proof of the principal place of business
- Bank account details
- Entity documents, for companies, LLPs and firms
Follow the current list on the GST portal (opens in a new tab), which is where you apply. Expect questions from the officer if the address proof is unclear.
If you pay someone to help
Paid help can be useful for choosing the right classification, preparing documents and answering officer queries. Before paying, get clear on these:
- Split the fee. Ask what goes to any government head and what is the professional's charge. Ask them to show you on the portal if a government fee is claimed.
- No one can promise approval. An officer may ask questions or reject an application. Be wary of anyone who says approval is certain.
- Keep it in your name. The registered mobile number and email should be yours, because they control the account.
- Ask what comes next. Who files the first returns? Registration starts a recurring duty.
The simplified route under rule 14A
Since 1 November 2025, rule 14A of the CGST Rules offers an optional simplified registration. It is for applicants whose output tax on supplies to registered businesses will not exceed ₹2.5 lakh a month. Aadhaar authentication is required, and registration is granted electronically within three working days of applying. Only one such registration is allowed per PAN in each State, and leaving the route later needs Form GST REG-32.
Common mistakes
- Assuming the turnover limit always applies, when a section 24 case applies from the first sale.
- Using an address you cannot prove, or a rented place without suitable documents.
- Choosing the wrong goods or service codes, which leads to questions later.
- Registering and then forgetting returns, including nil returns where required.
- Picking the Composition Scheme without checking its limits. It restricts some activities, so ask.
After you register
Show your GSTIN where required, raise proper tax invoices, keep records and start filing. GST return filing explains what that involves. Some businesses also want Udyam registration, which is a separate thing and is free on its official portal.
Sources checked, November 2026
- GST portal (opens in a new tab) (official; apply and check here)
- CGST Act on CBIC's tax information portal: section 22 (opens in a new tab) and section 24 (opens in a new tab) (read at source, 10 November 2026)
- Notifications 10/2019-Central Tax (opens in a new tab) (with amendments 03/2022 and 15/2022), 10/2017-Integrated Tax (opens in a new tab), 34/2023-Central Tax (opens in a new tab) and 18/2025-Central Tax (opens in a new tab), which inserted rule 14A (read at source)
Want help with GST registration?
Tell us what you sell, to whom, and whether you sell outside Delhi or through a marketplace.
