Delhi trades across state lines more than almost anywhere else in India. A business in Chandni Chowk or Karol Bagh sells into Haryana before lunch and Uttar Pradesh after it, and every one of those invoices is an IGST document with an e-way bill behind it. Getting place of supply wrong here is not an edge case — it is a daily risk.
| State | Invoices | Taxable | IGST |
|---|---|---|---|
| Haryana | 68 | 18,42,600.00 | 3,31,668.00 |
| Uttar Pradesh | 54 | 14,08,200.00 | 2,53,476.00 |
| Punjab | 22 | 6,84,400.00 | 1,23,192.00 |
| Delhi (intra) | 96 | 24,16,800.00 | 4,35,024.00 |
A sale to Gurugram is IGST and a sale to Karol Bagh is CGST plus SGST. The rule decides it, including the bill-to/ship-to case that catches everybody in NCR.
Goods crossing into Haryana or UP need a bill whatever the distance, and it is prepared from the invoice rather than typed again.
High-volume, thin-margin counter sales with credit limits enforced at the point of billing rather than reviewed a month later.
A shop in Delhi, a godown in Noida and a warehouse in Faridabad, each holding its own stock with transfers that post documents.
A business registered in Delhi and again in Haryana runs both sets of books in one account, each with its own GSTIN and returns.
Attendance and payroll for people working out of four locations an hour apart, in one register.
From the place of supply, which follows the GST rules rather than the customer’s billing address alone. For NCR that matters constantly: a Delhi seller billing a Gurugram customer raises IGST, and a bill-to Delhi ship-to Noida transaction is resolved by rule rather than by guess.
For most consignments above the notified value, yes — it is an inter-state movement even though it is a short one. tBiz prepares Part-A from the invoice and Part-B when the vehicle is known.
Yes. Separate registrations are separate companies in one account, each with its own GSTIN, numbering and returns, under a single login.
Yes, in Hindi and English, by phone, from people who have actually filed returns rather than a script.
Start free, add your Delhi GSTIN, and raise an inter-state invoice that decides its own tax.