GST invoice preparation for Delhi and NCR clients
A short delivery across NCR can cross a GST boundary. Before billing a Delhi, Gurugram or Noida customer, confirm the actual registration, delivery arrangement and tax document. Use these examples to prepare the details before opening the INR editor.
By Invoodle · Updated · Guidance reviewed October 2026
India mode selects INR and a supplier GST-number input. It does not select a state registration, determine place of supply, split CGST/SGST/IGST, generate an IRN or file GST returns. Review the required particulars and PDF limits before issue.
Keep Delhi code 07 separate from the wider NCR address
Delhi uses GST state code 07; Haryana uses 06 and Uttar Pradesh uses 09. The official state master displays the corresponding numeric codes as 7, 6 and 9. Keep the leading zero when recording a two-character state code.
NCR is a region spanning several jurisdictions, not a single GST registration area. Gurugram is in Haryana and Noida is in Uttar Pradesh. A customer describing its office as “Delhi NCR” has not supplied enough detail to choose a registration or tax head.
Check the full legal name, GSTIN and relevant address against the customer’s records and appropriate official registration service. A matching 07 prefix does not validate the complete GSTIN, active status or entitlement to collect tax.
Compare ordinary registered-buyer deliveries across NCR
For the ordinary goods-movement cases below, check where movement ends for delivery to the registered recipient, then compare that place of supply with the supplier location. Distance and an NCR label do not decide the result.
Assume a taxable supply from a Delhi supplier to the identified registered buyer, with no third-person bill-to/ship-to direction, SEZ, import/export, installation or other special treatment. Unregistered-buyer supplies and services need their own rules; these are not universal address-based decisions.
| Fictional delivery from Delhi | Place of supply under the stated assumptions | Ordinary tax-head result to review |
|---|---|---|
| Delivery ends at the registered buyer in Dwarka, Delhi | Delhi | CGST plus Delhi SGST |
| Delivery ends at the registered buyer in Gurugram, Haryana | Haryana | IGST |
| Delivery ends at the registered buyer in Noida, Uttar Pradesh | Uttar Pradesh | IGST |
For an ordinary Delhi intra-state case, check Delhi SGST
Delhi has its own Delhi Goods and Services Tax Act. An ordinary taxable intra-state case uses CGST and Delhi SGST; Delhi’s union-territory status is not a reason to relabel that component as UTGST.
The GST Council hosts the original Delhi Act, including its levy provision. The Delhi Trade and Taxes Department also lists amendments. Read the relevant legislation with current amendments and notifications; neither the historical Act nor a city name supplies a current rate catalogue.
Prepare dispatch details and the correct document
For goods involving movement, the ordinary statutory invoice timing is before or at removal, subject to the relevant exceptions. Agreeing Net 30 with a client does not itself extend that issue deadline.
Collect the supplier and registered buyer details, invoice reference and date, goods description, quantity, classification, reviewed taxable value, rate and tax components. Check the required place-of-supply, delivery and reverse-charge particulars, plus any applicable transport or reporting requirements.
Registration and document type come first. Unregistered persons must not collect GST as though registered; composition and exempt-supply cases can require a bill of supply instead of a tax invoice. A zero percentage or a note does not automatically create the correct statutory document.
Check the arithmetic separately from the NCR tax decision
Assume a correctly determined INR 12,000 taxable base and a combined 18% solely for this calculation. Tax is INR 2,160 and gross value is INR 14,160. This is not a rate recommendation for goods sold in Delhi.
An ordinary intra-state case correctly attracting that treatment illustrates INR 1,080 CGST plus INR 1,080 Delhi SGST. A correctly classified inter-state case at the same assumed rate illustrates INR 2,160 IGST. The same total does not make the tax heads interchangeable. These components are not the editor’s PDF output; the linked GST preparation page explains its shared-engine payment and balance calculation.
| Illustration | Arithmetic | Amount (INR) |
|---|---|---|
| Taxable base assumption | Reviewed base assumed for this calculation | ₹12000.00 |
| Combined assumed tax | ₹12,000 × 18% | ₹2160.00 |
| Illustrative Delhi intra-state components | ₹1,080 CGST + ₹1,080 Delhi SGST | ₹2160.00 |
| Illustrative inter-state component | ₹2,160 IGST | ₹2160.00 |
| Gross total in either assumed case | ₹12,000 + ₹2,160 | ₹14160.00 |
Know what the INR editor will carry into the PDF
The action selects invoice mode, India and INR. It does not choose a Delhi registration, verify a GSTIN or decide the tax treatment. Supplier GST-number entry is available; dedicated buyer GSTIN, HSN/SAC, place-of-supply and reverse-charge controls are absent.
The exported PDF shows one general Tax total, without separate CGST, Delhi SGST or IGST components. A single document-level percentage applies to subtotal before the separate order discount. The editor does not resolve mixed line rates, adjusted statutory taxable values, IRNs, e-way bills or GST filing. Use a suitable reviewed workflow where required particulars or reporting are unsupported.
Keep issued copies, delivery evidence and corrections alongside your financial-year reference register. The suggested counter uses calendar years, and guest records stay in this browser without automatic device sync. Export backups; account/sharing features have separate data handling. Payment recording and reminders require manual action.