A GSTIN is not only a compliance number. Marketplaces ask for it before they let you sell, larger buyers want it on invoices before they release payment, and tax officers use it to match your sales with what your customers claim. For businesses searching for the best GST registration in Delhi, the real question is rarely 'how do I fill the form'. It is how to get the application right the first time and keep every return on time afterwards.
This page explains who must register, what to keep ready, how the application moves through the GST portal, what the returns look like once you have a number, and what it costs when things go wrong. It also sets out how PC Media House handles registration and filing online from Delhi, with a written scope and a starting professional fee of ₹999.
The rules below were checked against official and reputable sources in October 2026. GST law changes often, so treat this as general information and not as legal or tax advice for your specific case.
What GST registration means for a Delhi business
Goods and Services Tax is charged on supplies of goods and services, and a registered business collects it from customers, offsets the tax it has paid on purchases through input tax credit, and pays the balance to the government. The registration number, the GSTIN, is the identity under which all of that happens.
Registration is state-wise and PAN-linked. A trading firm in Karol Bagh and an agency in Saket both register in Delhi, using their Delhi business addresses, and each gets a 15-character GSTIN. If the same PAN holder also has a warehouse in Haryana from which taxable supplies are made, a separate registration is needed there.
Why it matters beyond the legal duty
- Business buyers can claim input tax credit only on invoices that carry a valid GSTIN and appear in their GSTR-2B.
- Many e-commerce platforms, tender portals and large vendors will not onboard a seller without one.
- Credit on your own purchases (office rent, software, raw material, advertising) is available only after registration.
- A clean GST record helps when you apply for a business loan, a bank overdraft or a government tender.
If you are still choosing a legal structure, it helps to settle that first. Our guides to private limited company registration and LLP registration explain how the entity decides which PAN and signatories your GST application will carry.
Who must register for GST, and at what turnover
Section 22 of the CGST Act requires a supplier to register when aggregate turnover in a financial year crosses the prescribed limit. Aggregate turnover counts taxable, exempt and export supplies and covers all businesses under one PAN, but leaves out tax charged and supplies on which you pay tax under reverse charge.
| Situation | Limit or rule | What to note |
|---|---|---|
| Supplier of goods only, in Delhi | ₹40 lakh a year | The higher goods limit was notified from 1 April 2019. Telangana and some special-category states kept ₹20 lakh. |
| Supplier of services, or goods plus services | ₹20 lakh a year | The ₹40 lakh relief applies only if you supply exclusively goods. |
| Special-category states | Generally ₹10 lakh for services and ₹20 lakh for goods | Some of these states opted for ₹40 lakh for goods. Not relevant for a Delhi address, but check if you sell from there. |
| Inter-state supply of goods | Registration generally required irrespective of turnover | Limited exemptions exist, for example for specified handicraft goods under Notification 3/2018-Integrated Tax. |
| Inter-state supply of services | Exempt from registration up to ₹20 lakh | Notification 10/2017-Integrated Tax; the exemption does not apply to every kind of supplier. |
| Sellers through e-commerce platforms | Often required | A narrow exemption allows some small intra-state sellers of goods to enrol instead, under Notification 34/2023-Central Tax and conditions. |
Rules differ for casual taxable persons, non-resident taxpayers, input service distributors and persons paying tax under reverse charge. If your case looks unusual, ask for a review before filing.
Once you cross the limit, the usual expectation is to apply within 30 days. Many owners start preparing documents at about 70 to 80 percent of the limit, because your turnover for the year is measured from 1 April and can jump with one large order.
Voluntary registration
You may register even below the limit. Typical reasons are to issue tax invoices to business clients, to claim input credit on expenses, or to sell on a platform that insists on a GSTIN. The trade-off is that once registered you must file returns on time, even when sales are nil.
Documents to keep ready for the application
Most queries from officers trace back to the address proof or to a name that does not match across documents. Collect the following before starting, and make sure the legal name on PAN matches the name you type in Part A.
| Applicant | Core documents | Watch out for |
|---|---|---|
| Proprietor or individual | PAN, Aadhaar, passport-size photograph, bank proof, address proof of the business | Aadhaar mobile number must be active for the OTP; the photo should be recent. |
| Company or LLP | Entity PAN, incorporation certificate or LLP agreement, board resolution, PAN and Aadhaar of signatory, DSC | The authorised signatory must be named in the resolution and must complete authentication. |
| Partnership firm | Firm PAN, partnership deed, partners' PAN and Aadhaar and photographs | Firm name on the deed should match the trade name on the form. |
| Rented premises | Rent agreement and the owner's latest electricity bill or property tax receipt | If the owner is a relative, add a signed consent letter. |
| Owned premises | Electricity bill, water bill, property tax receipt or municipal khata | The bill should be recent and show the same address you typed. |
The exact list on the portal can change. We confirm it against the current form before your application is submitted.
Bank account details are required too, but the rules allow them to be added after you receive the GSTIN. Rule 10A expects you to furnish them within 45 days of the date of grant, or on or before the date the first return is due, whichever is earlier, so do not leave this for later. Without valid details the portal may restrict functions.
Step-by-step: how the application moves through the portal
The process below is the standard route. Whether you do it yourself or with our help, the sequence of events is the same.
Step 1: Part A and the temporary reference number
Enter the legal name, PAN, mobile number and email. The portal validates the PAN, sends two OTPs and then gives a temporary reference number for use in Part B.
Step 2: Part B, business details and uploads
Fill in trade name, constitution of business, principal and additional places of business, goods and services with HSN or SAC codes, signatory details and bank information, and attach the document set.
Step 3: Aadhaar authentication
The signatory receives an OTP-based authentication link. Completing it generally speeds up processing, though in some cases the portal may still ask for a visit to a facilitation centre for biometrics.
Step 4: Submission and ARN
Submit using EVC (OTP on the registered mobile) or DSC for companies and LLPs. An Application Reference Number is issued, and you can track the status on the portal.
Step 5: Officer verification
Rule 9 expects the officer to approve within seven working days of submission. If something is unclear, a notice is issued, and you generally respond within seven working days. A physical verification, if ordered, can push the final decision out to as much as 30 days.
Step 6: Approval and certificate
On approval, the GSTIN and registration certificate are issued. If the officer takes no action within the time, the rules provide for deemed approval in certain situations.
The simplified three-day route
From 1 November 2025, Rule 14A allows an optional simplified registration for applicants whose self-assessed monthly output tax liability on supplies to registered persons does not exceed ₹2.5 lakh. It requires Aadhaar authentication, allows one such registration per PAN in a state, and aims to grant registration within three working days. It is not available to everyone, and the choice is made in the application form, so ask us to check your eligibility before you submit.
Many clean applications are approved within about 3 to 7 working days of submission. We treat this as a typical range, not a promise, since the decision rests with the officer.
Returns after registration: what you file and when
Getting the GSTIN is the start of a recurring calendar. Most regular taxpayers file GSTR-1 for outward supplies and GSTR-3B for the summary and payment. The portal compares both with the purchase records of your customers and suppliers.
| Return | Applies to | Usual due date |
|---|---|---|
| GSTR-1, monthly | Regular taxpayers filing monthly | 11th of the next month |
| GSTR-1, quarterly | QRMP taxpayers | 13th of the month after the quarter |
| IFF (optional) | QRMP taxpayers, for the first two months of a quarter | 13th of the next month |
| GSTR-3B, monthly | Regular taxpayers filing monthly | 20th of the next month |
| GSTR-3B, quarterly | QRMP taxpayers in Delhi | 24th of the month after the quarter (22nd for some other states) |
| PMT-06 monthly challan | QRMP taxpayers, for the first two months of a quarter | 25th of the next month |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter |
Dates are as per the CGST Rules and notifications at the time of writing. Government extensions occasionally apply, so check the GST portal calendar for the current period.
QRMP in plain words
The Quarterly Return Monthly Payment scheme is open to taxpayers with aggregate turnover up to ₹5 crore. You file returns once a quarter but still pay tax every month. The frequency can be selected on the portal before the quarter begins, for example by 30 April for April to June. It reduces filing effort for small sellers, but it does not reduce the discipline needed for invoices and payments.
Composition scheme
Goods suppliers with turnover up to ₹1.5 crore, and eligible service providers up to ₹50 lakh, may opt to pay a small percentage of turnover instead of regular GST. The rate is usually 1 percent for manufacturers and traders, 5 percent for restaurants without alcohol and 6 percent for eligible service providers. There is no input tax credit, no collecting tax from customers and no inter-state outward supplies, so the scheme fits only simple local businesses.
E-invoicing and recent portal changes
Businesses with aggregate turnover above ₹5 crore must generate e-invoices for business-to-business supplies under Notification 10/2023-Central Tax. Over the past year the portal has also tightened validation: liability auto-flowing from GSTR-1 into GSTR-3B is locked, supplier invoices are accepted or rejected through the Invoice Management System, and returns past three years from the due date can no longer be filed. In practice, accurate monthly data now matters more than correcting later.
Fees, penalties and what PC Media House charges
There is no government fee for GST registration. What costs money is non-compliance. The table below sets the main statutory consequences next to our professional fee.
| Item | Amount | Notes |
|---|---|---|
| Government fee for registration | No government fee | Free on the GST portal. |
| Late fee on GSTR-1 or GSTR-3B | ₹50 per day; ₹20 per day if nil | Split equally between CGST and SGST; capped at ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 by turnover band. |
| Interest on delayed tax | Generally 18 percent a year | Day-wise from the due date to the date of payment; no cap. |
| PC Media House professional fee | From ₹999 | Scope and total confirmed in writing before we begin. |
Late-fee caps and rates are notified by CBIC and may change. We verify them against the latest notification when we prepare your filing.
Suppose a small trader files GSTR-3B twenty days late with a liability of ₹50,000. The late fee would be about ₹1,000, and interest at 18 percent would add roughly ₹500 more. Nothing in that sum buys any benefit, which is why filing calendars matter more than tools.
Our starting price for GST registration and filing is ₹999. Where the work is registration only, the scope is the application, tracking and officer queries. Where you want ongoing filing, the quote reflects the number of invoices, whether you file monthly or quarterly, and any backlog. The price is quoted before we begin, and anything outside that scope is itemised separately.
What drives the cost
- Registration alone, or registration plus recurring monthly, quarterly or QRMP filing
- Invoice and purchase volume, which sets the effort for GSTR-2B reconciliation
- Entity type and number of signatories
- Pending or backlog returns that must be filed with late fee and interest
- Extras such as e-invoicing support, amendments or notice replies
Doing it yourself or getting help: a practical comparison
Plenty of owners register on their own, and the portal is built for that. The points below help you decide where help is worth paying for.
| Point | Doing it yourself | With PC Media House |
|---|---|---|
| Professional cost | None, but time and possible correction rounds | From ₹999, with the scope in writing |
| Application accuracy | You manage names, addresses, HSN or SAC codes and file formats | Documents are cross-checked before submission |
| Officer queries | You interpret and reply on your own | We help draft the reply within the notice period |
| Return filing | You track dates, data and reconciliation | Optional calendar-led filing and ITC matching |
| Decision on approval | Officer | Officer; no consultant can promise approval or timing |
A freelance accountant or a chartered accountant can also do this well. Compare scope, turnaround, who files returns and who answers notices.
If your business is simple, you have all documents, and you are comfortable with the portal, doing it yourself is reasonable. Help becomes more useful when you have several partners or directors, sell in more than one state, plan to switch to composition or QRMP, or have already missed a few returns.
Common GST mistakes and how to avoid them
- Applying late. The expectation is to apply within 30 days of becoming liable. A delayed application can mean tax payable on supplies made before registration without being able to collect it from customers.
- Mismatch between PAN name, address proof and the form. Type the name exactly as on PAN and use an address proof that shows the same address.
- Wrong business activity or HSN and SAC codes. They decide the rates on invoices and the questions an officer may ask later.
- Skipping nil returns. A month with no sales still needs a nil GSTR-3B (and GSTR-1 where applicable), otherwise late fees accumulate.
- Claiming credit without matching GSTR-2B. If the supplier has not filed or has filed wrongly, the credit may be reversed with interest.
- Ignoring non-filing for months. Registration can be cancelled after continuous non-filing, six months for monthly filers and two quarters under QRMP, and revival takes extra effort.
Most of these are avoided with a simple routine: one person owns the GST calendar, purchase invoices are collected by the 5th of every month, and the books are reconciled before GSTR-3B is filed. If you keep books with an outside accountant, our monthly bookkeeping service can feed this directly.
After you get the GSTIN, and how PC Media House works
A registration certificate is followed by a series of recurring tasks: monthly or quarterly filing, reconciliation, e-invoicing if you cross ₹5 crore, annual returns and, if the business changes, amendments or cancellation. Related compliance usually sits beside it. Employers add payroll and PF or ESIC, companies file under ROC annual compliance, and owners file income tax through ITR filing. Small manufacturers and traders also often look at Udyam registration at the same time.
You can read the wider picture in our overview of taxation and compliance services in Delhi, or the detailed GST registration guide for 2026.
How we work
- Everything is handled online from Delhi for businesses across Delhi NCR and India, with calls as the main channel and meetings only by appointment.
- You receive an itemised quote and a written scope before any filing begins; the starting fee is ₹999.
- We tell you plainly what depends on the officer or the portal, and we do not promise approval, timing or tax outcomes.
- You approve sales and purchase figures before any return is filed, and you retain control of your portal credentials.
- For notices that may lead to demand, penalty or appeal, we recommend involving a qualified tax professional or advocate.
If you are ready to start, share your PAN details and a rough turnover figure through the contact page, and we will confirm the scope and quote.
Frequently Asked Questions (FAQs)
The GST portal charges no fee for registration. PC Media House's professional fee starts from ₹999, and the final quote depends on whether you need registration alone or registration with ongoing return filing. We send the scope and amount in writing before work starts, so you can compare it with a freelancer or accountant.
Rule 9 expects the officer to act within seven working days of submission, and applicants using the simplified route under Rule 14A are to be registered within three working days after Aadhaar authentication. Queries, a mismatch in documents or a physical verification can extend this. We therefore describe the timeline as typical, not fixed.
Not always. The basic limits are ₹40 lakh for suppliers of goods and ₹20 lakh for services in Delhi. But inter-state supply of goods, selling through certain e-commerce platforms, or paying tax under reverse charge can still require registration. You can also register voluntarily if your business clients want input tax credit.
GSTR-1 reports your outward supplies, invoice by invoice or in summary, and feeds your customers' credit. GSTR-3B is the summary return in which you declare liability, claim input tax credit and pay tax. Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th, while QRMP filers follow quarterly dates.
QRMP is for registered persons whose aggregate turnover is up to ₹5 crore. They file GSTR-1 and GSTR-3B quarterly while paying tax monthly. You choose the frequency on the portal within the window before each quarter, for example by 30 April for April to June. The last due GSTR-3B must already be filed.
Goods suppliers with turnover up to ₹1.5 crore, and eligible service providers up to ₹50 lakh, can opt in, usually paying tax at 1 percent, 5 percent or 6 percent depending on the business type. You cannot collect GST from customers, claim input credit or make inter-state supplies. It suits small, local, B2C-heavy businesses.
A late fee applies per day of delay, currently ₹50 per day for regular returns and ₹20 per day for nil returns, with caps that depend on turnover. Interest is also charged on any tax paid late, generally at 18 percent a year. Continued non-filing can lead to notices and, over time, cancellation of registration.
E-invoicing for business-to-business supplies applies once aggregate turnover in any preceding financial year crosses ₹5 crore, under Notification 10/2023-Central Tax. Businesses below that are not covered at present. If you are close to the line, it is sensible to test the invoicing process before the threshold is crossed.
We can help you read the notice, identify the reason, such as a return mismatch or a query on registration, and prepare a reply within the time given. For a show cause notice that could lead to a demand or penalty, you should also involve a qualified tax professional or advocate, as appeals are legal proceedings.
Yes. Core details such as business name or address and non-core details such as bank accounts are changed through amendment forms on the portal, with core changes needing officer approval. Cancellation is applied for online, and a final return is filed. We prepare these filings, but the officer decides on approval.
Sources and Official Links
Facts on this page were checked against the sources below, last reviewed on 7 October 2026. Fees, thresholds and rules can change, so confirm the current position on the official site before you pay or file.
- gst.gov.in
- taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter3/rule9_v1.00.html
- taxinformation.cbic.gov.in/content/html/tax_repository/gst/acts/2017_CGST_act/active/chapter6/section22_v1.00.html
- taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/documents/Central_Goods_and_Services_Tax_Rules__2017_26-December-2022.html
- tutorial.gst.gov.in/downloads/news/faq_on_qrmp_iff.pdf
- taxguru.in/goods-and-service-tax/rule-14a-gst-registration.html
- taxguru.in/?p=1067896
- cleartax.in/s/gst-registration-limits-increased
- gstgyaan.com/person-exempted-from-registration-summary-of-notifications-issued-under-section-23-2-of-CGST-Act
- gstzen.in/a/integrated-tax-notification-102017-seeks-to-exempt-persons-making-inter-state-supplies-of-taxable-services-from-registration-under-section-232.html
- gstzen.in/?p=5194
- taxaj.com/learn/?p=384