GST Registration in Delhi: Threshold, Documents, Aadhaar Authentication and Physical Verification
- Delhi follows the normal thresholds — ₹40 lakh for goods and ₹20 lakh for services — but inter-state supply, e-commerce selling and reverse-charge liability require registration from the first rupee.
- Completing Aadhaar authentication usually gets approval in about seven working days; skipping it routes you to physical verification of premises and a much longer wait.
- The Delhi document set that actually clears: PAN, constitution proof, promoter KYC, address proof with a fresh electricity bill and consent letter, bank details and a clear photo of the premises with the board visible.
GST is a national law, so the legal thresholds and forms are the same in Delhi as anywhere else. What differs in practice is how the Delhi jurisdictional officers process applications: which address documents get accepted first time, how often physical verification is triggered, and what causes the dreaded notice in Form GST REG-03 asking for clarification. This guide is written around that practical reality.
Do you actually need to register?
| Situation | Registration | Note |
|---|---|---|
| Supply of goods only, inside Delhi | On crossing ₹40 lakh aggregate turnover | Aggregate turnover is all-India and includes exempt supplies |
| Supply of services | On crossing ₹20 lakh aggregate turnover | Mixed goods+services generally follows the ₹20 lakh limit |
| Any inter-state supply of goods | Compulsory from the first rupee | Service providers get a ₹20 lakh cushion even inter-state |
| Selling through Amazon, Flipkart, Meesho etc. | Compulsory, no threshold | The operator will not let you list without a GSTIN |
| Liable under reverse charge, or a casual/non-resident taxable person | Compulsory | Casual registration is valid 90 days, extendable |
| Below threshold, want input tax credit or B2B clients | Voluntary registration available | Full compliance applies from day one once registered |
The practical Delhi case: a trader supplying only within Delhi can wait for ₹40 lakh, but the moment one invoice goes to Noida or Gurugram — both different states — registration becomes compulsory. For a city whose economy spills across three states, that catches a lot of people.
The document set that clears first time
- PAN of the business, and of every promoter, partner or director.
- Constitution proof — Certificate of Incorporation for a company or LLP, partnership deed for a firm, nothing extra for a proprietorship.
- Promoter KYC — Aadhaar, PAN, photograph, and for a company the board resolution or authorisation letter naming the authorised signatory.
- Principal place of business proof — this is the part that fails. Owned: latest electricity bill or municipal tax receipt. Rented: rent agreement plus a current electricity bill plus the owner's consent letter. Shared or family premises: a consent letter on plain paper with the owner's ID and the utility bill.
- Bank proof — a cancelled cheque, bank statement or passbook page showing name, account number and IFSC. You may now file the application first and add bank details within 45 days, but adding them upfront avoids a follow-up.
- Photograph of the premises with the signboard visible. Delhi officers routinely look for this, and its absence invites physical verification.
Aadhaar authentication decides your timeline
At the end of REG-01 you are offered Aadhaar authentication of the promoter and the authorised signatory. Take it.
- Authenticated — approval is normally issued within about seven working days unless the officer picks the file for scrutiny.
- Not authenticated, or authentication fails — the application is sent for physical verification of the premises, and the statutory window extends to around thirty days. In Delhi this is the usual cause of a month-long wait.
Authentication fails most often because the mobile number linked to Aadhaar is out of date or the name spelling differs from PAN. Fix the Aadhaar-PAN name mismatch before applying, not during.
If you get a REG-03 notice
A REG-03 gives you seven working days to reply in REG-04 with documents. The most common Delhi queries and how to close them:
| Query | What to file in REG-04 |
|---|---|
| Address proof not satisfactory | Rent agreement + electricity bill of the same address + owner's consent letter + owner's ID + a dated photo with the board |
| Nature of business unclear | A short covering note, sample purchase/sale invoices or a quotation, and the HSN or SAC codes you will use |
| Signatory authorisation missing | Board resolution or authorisation letter plus the signatory's PAN and Aadhaar |
| Premises appear residential | Say so plainly — a residence is a valid place of business; attach the consent letter and explain the activity carried on there |
Reply inside the seven days. If the window lapses the officer rejects in REG-05 and you start again from scratch.
After the GSTIN arrives
Registration is the easy part; the clock starts immediately.
- Display the GSTIN and the registration certificate at the principal place of business — a legal requirement, and the first thing checked on a visit.
- Issue tax invoices in the Rule 46 format. For Delhi-to-Delhi supplies charge CGST and SGST; for Noida or Gurugram charge IGST. Place of supply, not the buyer's billing convenience, decides this.
- File GSTR-1 and GSTR-3B every month (or QRMP quarterly) even when there are nil sales. Late fees accrue per return, and non-filing for six months is itself grounds for cancellation.
- Reconcile input credit against GSTR-2B every month, and act in the Invoice Management System — credit not reflected there is credit you cannot claim.
- Keep an eye on e-invoicing and e-way bill thresholds as turnover grows.
Common mistakes
- Registering voluntarily and then not filing. A voluntary GSTIN carries exactly the same return obligations; dormant registrations accumulate late fees quietly.
- An electricity bill in the landlord's or an old tenant's name with no consent letter. The single biggest cause of REG-03 in Delhi.
- Treating Noida and Gurugram as "local". They are different states; those supplies are inter-state and need IGST.
- Choosing composition without doing the arithmetic. No input credit and no inter-state supply allowed — a trading business with thin margins and B2B buyers is usually worse off.
- Ignoring Aadhaar authentication. It converts a one-week approval into a one-month physical verification.
- Missing the REG-03 seven-day window. Rejection means re-applying, not appealing.
If you would rather hand over the filing and the REG-03 handling, the GST Registration page lists what the service covers, including the monthly return option after registration. Professional fees are exclusive of GST, government and statutory fees, and out-of-pocket expenses at actuals.
Do it yourself in minutes — free to try, no login needed.
Open GST Registration →Frequently asked questions
What is the GST registration threshold in Delhi?
₹40 lakh of aggregate turnover for a supplier of goods and ₹20 lakh for services. Aggregate turnover is computed all-India across all your GSTINs on the same PAN and includes exempt supplies, so it is not just your Delhi taxable sales.
Is there a government fee for GST registration?
No. The GST portal charges nothing for registration. Any amount you pay is a professional fee for preparing the application, assembling the address and KYC documents and replying to a REG-03 notice if one is issued.
How long does GST registration take in Delhi?
About seven working days when Aadhaar authentication is completed and the file is clean. Without authentication, or if the officer orders physical verification of the premises, it typically runs to three or four weeks.
Can I get GST registration at a residential address in Delhi?
Yes. A residential address is valid as a principal place of business. Attach the electricity bill for that address, a consent letter from the owner with their ID proof, and a photograph of the premises. Mention the activity carried on there if asked in REG-03.
General information for FY 2026-27, not professional advice for your specific case. Rules change — verify against the latest notification or ask a KyaTax expert.
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