Company Registration in Delhi: ROC Delhi, stamp duty and local rules

Company Registration in Delhi is done online through the SPICe+ form on the MCA portal, exactly as in any other state. What is specific to Delhi is the Registrar of Companies that supervises the company after incorporation, the Delhi stamp duty on the MOA and AOA, and a short list of local rules — including the fact that Delhi does not levy professional tax.

This guide covers only those local differences. For the full national process, start with the Private Limited Company Registration step-by-step guide. Rules and rates below are as of October 2026; state rates change, so check the official sources linked here before you file.

Is Company Registration in Delhi done differently?

No. A Private Limited Company (PVT. LTD.), One Person Company or LLP in Delhi is registered under central law on the same MCA portal as everywhere else. The incorporation application is examined by the Registrar of Companies at the Central Registration Centre (CRC), which processes new incorporations for the whole country and issues the Certificate of Incorporation, along with the company's PAN and TAN.

Your Delhi registered office decides three things: the jurisdictional ROC, the stamp duty rate, and the state and local Registrations you need afterwards.

Which ROC covers a company in Delhi?

For many years, a single ROC at New Delhi covered both the National Capital Territory (NCT) of Delhi and Haryana. The MCA reorganised this by a notification of October 2025, effective 16 February 2026 (PIB release). Delhi is now split by district between two ROCs, and Haryana has its own ROC:

ROC	Districts covered
ROC Delhi-I	South, South West, New Delhi, South East and East Delhi
ROC Delhi-II	Central, West, North, North West, North East Delhi and Shahdara
ROC Haryana	All districts of Haryana, including Gurugram and Faridabad

So a startup registered in Saket or Okhla comes under ROC Delhi-I, while one in Karol Bagh or Rohini comes under ROC Delhi-II. A company in Gurugram is no longer under a Delhi ROC at all. District lists can be revised by later notifications, so confirm the current position on the MCA portal. Because the ROC is linked to the registered office, moving the office from Delhi to Gurugram is a change of state, which needs approval from the Regional Director and is far more involved than a simple address change.

How much is stamp duty on the MOA and AOA in Delhi?

Stamp duty is a state tax on documents, and the MOA and AOA of every new company must be stamped. In Delhi, the commonly applied rates for a company with share capital are:

Document	Delhi stamp duty
Memorandum of Association (MOA)	₹200 (fixed)
Articles of Association (AOA)	0.15% of authorised capital, subject to a maximum of ₹25 lakh

For example, a company with ₹1 lakh of authorised capital pays about ₹150 on the AOA, and one with ₹10 lakh pays about ₹1,500. You do not buy physical stamp paper: SPICe+ calculates the duty for Delhi and you pay it online with the MCA fees. These figures can be revised by the Delhi government, and SPICe+ always applies the rate in force, so treat the system's figure as final. The guide to Registration cost and government fees lists every other statutory cost.

Does a Delhi company pay professional tax?

No. Professional tax is levied by individual states, and Delhi is not one of the states that levies it. So a Delhi company and its directors do not need professional tax enrolment, and employers in Delhi do not deduct professional tax from salaries. This is a real difference from Maharashtra and Karnataka. If the same company opens a branch or employs staff in a state that levies professional tax, that state's rules apply to that branch.

Do you need Shop and Establishment Registration in Delhi?

Usually, yes. Shops, offices and other commercial establishments in notified areas of Delhi are covered by the Delhi Shops and Establishments Act, 1954. The employer applies for Registration of the establishment, generally within 90 days of starting work, through the Delhi Labour Department's online system. The Act also sets rules on working hours, holidays and leave for employees. Exemptions and procedures are updated by notification from time to time, so check the current position with the Delhi Labour Department.

How does GST Registration in Delhi work?

GST Registration in Delhi is done on the GST portal with no government fee. A Delhi GSTIN begins with 07, the state code for Delhi. After Registration, the taxpayer is administered either by the Delhi Department of Trade and Taxes or by the Central GST authority; this allocation is made by the system.

Points worth knowing:

• It is separate from incorporation. A new company applies for GST Registration only when the law requires it — on crossing the turnover threshold, or for certain supplies such as most inter-state sales of goods — or voluntarily.
• Aadhaar authentication of the authorised signatory and directors speeds the process; if it is not done, the department can order a physical verification of the business premises.
• Proof of the place of business must match the address you declare. A rented office needs a rent agreement and the owner's consent; a home office needs ownership proof or consent.

The GST Registration lessons explain thresholds, documents and the application step by step, including voluntary GST Registration and the 3-day route.

What about "GST Registration Near Me" in Delhi?

Searching for GST Registration near me suggests you need a local office, but the GST application is completely online and can be filed from anywhere. The only physical element is the place of business itself, which the department may verify. The same is true for Company Registration: name approval, DSC and SPICe+ are all online, so a founder living outside Delhi can register a Delhi company with a valid Delhi address.

What matters is not distance but competence: SPICe+ has to be certified by a practising Chartered Accountant, Company Secretary or Cost Accountant, and GST applications are often filed by professionals too. The explainer CA or CS: who does what for your company? explains how to check a professional's membership before you rely on them.

Delhi at a glance: what to plan for

Item	Delhi position
Incorporation	Online via SPICe+, processed by the CRC
Jurisdictional ROC	ROC Delhi-I or Delhi-II, depending on the district
Stamp duty	MOA ₹200; AOA 0.15% of authorised capital (maximum ₹25 lakh)
Professional tax	Not levied in Delhi
Shops and Establishments	Registration under the Delhi Act, 1954
GST state code	07

After incorporation, the national rules apply as usual: the first board meeting within 30 days, Form INC-20A within 180 days, and annual filings every year. See The first 180 days and the Life After Registration lessons. If you are comparing cities, read the companion guides on Company Registration in Mumbai and Company Registration in Bangalore.

Key takeaways

• Company Registration in Delhi is fully online through SPICe+ and is processed centrally by the CRC.
• Since 16 February 2026, Delhi companies come under ROC Delhi-I or ROC Delhi-II by district, and Haryana has its own ROC.
• Delhi stamp duty is ₹200 on the MOA and 0.15% of authorised capital on the AOA, up to ₹25 lakh, paid through SPICe+.
• Delhi does not levy professional tax, but Shop and Establishment Registration usually applies.
• GST Registration in Delhi is online, free and needed only when turnover or the type of supply requires it.