GST Registration in Delhi (2026)
Complete guide for businesses in Delhi to register for GST. State code: 07. Threshold: ₹40 lakh (goods), ₹20 lakh (services).
- Capital: New Delhi
- Region: North India
- Language: Hindi
- GST state code: 07
Delhi does not levy Professional Tax. Three municipal corporations (North, South, East MCD) historically handled trade licenses; now unified under MCD after the 2022 merger.
Who must register for GST in Delhi
- Annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services)
- Inter-state suppliers
- E-commerce operators
- Casual taxable persons
- Those liable under reverse charge
Step by step: register for GST in Delhi
- Visit gst.gov.in and click New Registration
- Fill Part A: select Delhi as state, provide PAN, mobile, email
- TRN issued, complete Part B within 15 days
- Upload documents: PAN, address proof, photograph, bank details
- Complete Aadhaar authentication
- GSTIN issued in 3-7 working days
FAQs
What is the GST threshold in Delhi?
₹40 lakh annual turnover for goods. ₹20 lakh for services. Inter-state suppliers must register regardless.
What is the GST state code for Delhi?
07. This is the first 2 digits of every GSTIN issued in Delhi.
Is professional tax applicable in Delhi?
No. Delhi does not levy professional tax.