Delhi NCR GST Compliance & Billing Guidelines
Delhi is a Union Territory with its own GST administration. The state code prefix for Delhi GST is 07. Business entities registered in Delhi must pay close attention to state codes, particularly when billing clients in Noida (UP - code 09) and Gurgaon (Haryana - code 06), which are inter-state transactions.
Delhi Local vs NCR Billing splits:
- Intra-state (Delhi to Delhi): Split standard 18% GST into 9% CGST and 9% UTGST/SGST.
- Inter-state (Delhi to Haryana / UP): Apply full 18% IGST. Since Noida and Gurgaon are outside the Delhi UT border, billing to them is inter-state and requires IGST.