Who has to file GST returns in Delhi?

Every GSTIN holder registered in Delhi (NCT) — regular, composition, casual and non-resident taxpayers — must file returns. Delhi businesses on the regular scheme file GSTR-1 and GSTR-3B every month or quarter (QRMP), composition dealers file CMP-08 quarterly and GSTR-4 annually.

What is the GST return due date for Delhi taxpayers?

GSTR-1 is due on the 11th (monthly) or 13th (quarterly QRMP). GSTR-3B is due on the 20th for monthly filers; QRMP filers in Delhi (NCT) follow the 22nd or 24th slab based on state code 07. Composition CMP-08 is due on the 18th of the month after each quarter.

What are the penalties for late GST filing in Delhi?

₹50/day (₹20/day for nil returns) capped at ₹5,000 per return, plus 18% interest per annum on unpaid tax. Repeated defaults trigger GSTIN suspension by the Delhi range officer under Rule 21A — buyers then lose ITC on your invoices.

Can I file GSTR-1 quarterly if I am based in Delhi?

Yes — QRMP scheme allows quarterly GSTR-1 and 3B filing for taxpayers with turnover up to ₹5 Cr. Monthly IFF (Invoice Furnishing Facility) is optional in the first two months of every quarter so your Delhi B2B buyers can claim ITC on time.

How is GSTR-2B different from GSTR-2A for Delhi businesses?

2A is a live view — it changes when your vendors amend GSTR-1. 2B is a static ITC statement generated on the 14th of every month and is the only reference the department uses to allow or deny ITC. Every Delhi return must reconcile books vs 2B before filing.

Does Taxpex file GST returns for multiple GSTINs across states?

Yes. If your head office is in Delhi but you have GSTINs in other states (Amazon FBA, branch, warehouse) we file all state returns under one plan with monthly consolidated reconciliation.

What happens if I miss a GSTR-3B in Delhi?

The Delhi jurisdictional officer marks the return "not filed", 18% interest accrues from day one and buyers lose provisional ITC. GSTR-1 of the following month is blocked until you clear the arrears — cash flow damage escalates quickly.

Do e-commerce sellers dispatching from Delhi need special returns?

Yes. Marketplace sellers (Amazon, Flipkart, Meesho) must reconcile TCS collected by the operator against their GSTR-3B ITC. Fulfilment centres in additional states require separate GSTINs and returns for each.

How much does GST return filing cost in Delhi?

Taxpex plans start at ₹499/month for freelancers and scale by transaction volume. Delhi-based ecommerce sellers and multi-GSTIN clients get a bundled plan with 2B reconciliation, notice defence and CA sign-off.

Do you handle GST notices raised on Delhi taxpayers?

Yes — ASMT-10 scrutiny, DRC-01 demands and REG-17 suspension notices raised on returns filed by Taxpex are handled free of cost, including CA representation before the Delhi range officer.

What is the e-invoicing threshold that Delhi businesses must watch?

Aggregate turnover of ₹5 Cr in any FY from 2017-18 onwards triggers mandatory e-invoicing. Missing the IRN on any B2B invoice blocks your buyer's ITC and attracts a ₹10,000/invoice penalty in Delhi (NCT).

How does Taxpex work with Delhi clients — online or in person?

Fully online. We collect invoices over WhatsApp/email, reconcile in cloud accounting, share the pre-filing summary for approval, then file on the GST portal. In-person meetings at Delhi coffices are available on request.

Who issues GST return notices to Delhi businesses?

Either CGST Delhi Zone (Delhi North, South, East, West, Central) (central) or the Department of Trade and Taxes, Government of NCT of Delhi (state), depending on which authority your GSTIN is allotted to. It is shown on your GST certificate.

Delhi, Delhi (NCT) · Online service

GST Return Filing in Delhi

Taxpex professional fee

From ₹499/month

Starting professional fee; the final plan depends on return type and invoice volume.

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Monthly / quarterly filing CA-led assistance

Delhi has over 8.6L active GSTINs, second only to Maharashtra. Delhi CGST commissionerates run the tightest scrutiny in India — ASMT-10 mismatch notices, DRC-01A intimations and e-invoicing checks routinely hit small businesses that skip GSTR-2B reconciliation before filing 3B.

Key takeaways

Monthly filers in Delhi: GSTR-1 by the 10th, GSTR-3B by the 20th, GSTR-9 & 9C by 31 December.
Late filing invites ₹50/day late fee (₹20/day for nil returns) plus 18% p.a. interest on tax due.
ITC is locked to GSTR-2B — a missed vendor invoice from Delhi means ITC is lost until the next month's 2B.
E-invoicing is mandatory for Delhi taxpayers with turnover above ₹5 crore.
Taxpex files every return 3 days early, CA-signs the acknowledgement and defends notices on filed periods for free.

Definition

GSTR-1

Outward supplies return filed monthly (or via IFF for QRMP) listing every B2B and B2C invoice, credit note and export made during the period.

Definition

GSTR-3B

Monthly summary return declaring taxable supplies, ITC claimed and net GST payable — the return that actually settles your tax liability.

Definition

GSTR-2B

System-generated static ITC statement drawn from your suppliers' GSTR-1 filings; ITC in your 3B is now legally capped by GSTR-2B.

Definition

CMP-08

Quarterly challan-cum-statement filed by composition dealers to pay 1%/5%/6% tax on turnover.

GST return filing volume in Delhi

Delhi CGST Zone processes over 65 lakh GSTR-3B filings a year across 5 commissionerates.

Returns filed monthly for Delhi taxpayers

Return / form	Frequency	Local nuance
GSTR-1	Monthly / Quarterly (QRMP)	Delhi B2B-heavy taxpayers should file monthly for uninterrupted buyer ITC.
GSTR-3B	Monthly / Quarterly	Due 20th (monthly). QRMP filers under 07 follow the 22nd/24th slab.
GSTR-9 / 9C	Annually (31 Dec)	Delhi taxpayers above ₹2Cr turnover file GSTR-9; 9C reconciliation kicks in above ₹5Cr.
CMP-08 / GSTR-4	Quarterly / Annually	Composition dealers across Delhi (NCT) file CMP-08 (18th) and GSTR-4 (30 June).
ITC-04 / RFD-01	As applicable	Job-work and export-refund filings — critical for Delhi manufacturers and exporters.

5 filing rules every Delhi business must know

Delhi CGST commissionerates are aggressive on GSTR-1 vs 3B mismatches — reconcile before every filing.
Karol Bagh and Chandni Chowk composition dealers must not accept inter-state supply — it triggers instant scheme rejection.
Nehru Place IT/SaaS exporters need LUT renewal every 1st April to keep zero-rated exports flowing.
Aerocity and IGI-based logistics firms should pre-declare e-way bills to avoid RFID checkpoint disputes.
Delhi GSTIN suspensions under Rule 21A are usually communicated by SMS — track daily.

Most common GST notices in Delhi

Notice	Typical trigger
ASMT-10 (scrutiny)	GSTR-1 vs 3B outward supply mismatch beyond ₹50,000
DRC-01A (intimation)	ITC claimed in 3B > ITC reflected in 2B by ≥ 10%
REG-17 (suspension)	6 consecutive months of non-filing or ecommerce operator TCS mismatch

GSTR-3B due date for Delhi QRMP filers: the 24th

Quarterly (QRMP) taxpayers file GSTR-3B on a state-wise staggered date. Delhi (NCT) (state code 07) falls in the group whose quarterly GSTR-3B is due on the 24th of the month after the quarter. Monthly filers everywhere file GSTR-3B by the 20th. Monthly tax under QRMP is still paid through PMT-06 by the 25th of the first two months of each quarter.

Which GST office sends return notices in Delhi?

Return scrutiny (ASMT-10), mismatch notices (DRC-01B for GSTR-1 vs 3B liability, DRC-01C for excess ITC vs GSTR-2B) and non-filer notices (GSTR-3A) come from the authority your GSTIN is allotted to: either CGST Delhi Zone (Delhi North, South, East, West, Central) (central) or the Department of Trade and Taxes, Government of NCT of Delhi (state). Check "Centre Jurisdiction" and "State Jurisdiction" on your GST certificate or the portal profile to know which one.

Filing GST returns from Delhi with branches in other states

Your Delhi GSTIN (starting 07) covers only Delhi (NCT). A warehouse, branch or Amazon FBA location in another state needs its own GSTIN and its own GSTR-1, GSTR-3B and annual return. Stock moved between your own GSTINs is a taxable supply and must appear in both states' returns.

What a GST return consultant in Delhi does for you

A GST return consultant collects your sales and purchase data each month, reconciles purchases with GSTR-2B, files GSTR-1 and GSTR-3B on time, keeps your e-way bill and e-invoice data consistent with returns, and replies to ASMT-10 or DRC-01B/01C notices before they become demands. Taxpex does this online for Delhi businesses, with a CA reviewing every filing.

Start monthly GST filing for your Delhi business

From ₹499/month. CA-led. Filed 3 days before due date. Free notice defence.

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How Taxpex files your monthly GST returns in Delhi

Step 1

Day 1–5 — Data intake

Share invoices, purchase register and bank statement via WhatsApp. Our team maps Delhi vendor GSTINs to your books.

Step 2

Day 6–10 — GSTR-2B reconciliation

We download 2B, match against your purchase register, flag mismatches and follow up with vendors before your 3B filing.

Step 3

Day 11–15 — GSTR-1 filed

Outward supply return filed by the 10th (monthly) or IFF uploaded (QRMP). Buyers in Delhi and outside get their ITC on time.

Step 4

Day 16–17 — GSTR-3B filed

Summary return with reconciled ITC, tax paid via challan, filing acknowledgement shared on WhatsApp. Every filing signed off by a Chartered Accountant.

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