GST invoice format for Delhi (state code 07)
Delhi's tricky feature is geography. A freelancer in South Delhi can have clients in Gurugram, Noida and Faridabad, all within a short drive but each in a different state for GST purposes. A Delhi seller invoicing a Gurugram company is making an inter-state supply and must charge IGST, even though the client is a twenty-minute drive away.
Delhi's GST state code is 07, and GSTINs issued here start with 07. The example on this page shows a Delhi seller billing a Haryana client with IGST applied, so the NCR boundary issue is visible on the actual invoice.
Delhi tax split at a glance
For a ₹50,000.00 service at 18% GST, here is what appears on the invoice depending on where the client is.
Client in Delhi (same state)
- CGST 9%
- ₹4,500.00
- SGST 9%
- ₹4,500.00
- Invoice total
- ₹59,000.00
Client in Haryana (state code 06)
- IGST 18%
- ₹9,000.00
- Invoice total
- ₹59,000.00
Hubs covered: New Delhi, South Delhi, Dwarka, Rohini. Every GSTIN registered in Delhi starts with 07.
Example invoice from Delhi
Capital Creative Works invoices Millennium Fintech Pvt Ltd in Haryana. The tax is IGST and the total is ₹1,47,500.00.
| # | Description | HSN/SAC | Qty | Rate | Taxable | GST | Amount |
|---|---|---|---|---|---|---|---|
| 1 | Brand refresh and pitch deck design | 998391 | 1 | 85,000.00 | 85,000.00 | 18% | 1,00,300.00 |
| 2 | Explainer animation, 60 seconds | 999613 | 1 | 40,000.00 | 40,000.00 | 18% | 47,200.00 |
| GST slab | Taxable | IGST |
|---|---|---|
| 18% | 1,25,000.00 | 22,500.00 |
Notes: Delhi to Haryana: inter-state supply, IGST applied.
Terms: Payment due within 15 days of invoice date.
Points that matter when invoicing from Delhi
- NCR means three states. Delhi, Haryana (Gurugram, Faridabad) and Uttar Pradesh (Noida, Ghaziabad) are separate states under GST. A client's postal address in the "NCR" tells you nothing; their GSTIN prefix (07, 06 or 09) does.
- Delhi has a legislature. Delhi charges CGST and SGST like other states. Union territories without a legislature charge UTGST instead, which is why Chandigarh and Ladakh invoices look different.
- Government and PSU clients. Ministries and PSUs often insist on an invoice with the exact GSTIN of the paying office and a purchase-order number. Keep both on the invoice to avoid payment delays.
- Many unregistered clients. Small traders and individuals in Delhi may not have a GSTIN. That does not change the tax on a taxable service, but it does change place of supply rules for some services.
Fields every Delhi GST invoice needs
Every tax invoice from a Delhi seller must carry your name, address and GSTIN (starting 07), a unique invoice number and date, the client's name and address, the place of supply, HSN or SAC code, taxable value, tax rate and amount, and the total. The full list is in our guide to mandatory GST invoice fields.
Delhi GST invoice FAQs
What is Delhi's GST state code?
The GST state code for Delhi is 07. All Delhi-registered GSTINs begin with 07.
I'm in Delhi and my client is in Gurugram. Is it CGST+SGST?
No. Gurugram is in Haryana, so it is an inter-state supply and you charge IGST. Only clients with an address and GSTIN in Delhi qualify for CGST+SGST.
Do I charge UTGST in Delhi?
No. Delhi is a union territory with a legislature, so CGST and SGST apply. UTGST is for union territories without legislatures, such as Chandigarh, Ladakh and Lakshadweep.