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Delhi · PracticalStarting a business in Rohini, Delhi: registrations and tax checklist
Opening a shop in a Rohini market, a trading business in Sector 9 or a service office near Rohini West metro? Here is a practical checklist of the registrations, licences and tax set-up you need in Delhi, in the right order.
Rohini – with its sector markets, DC Chowk commercial complexes, district centres and nearby industrial areas (Badli, Narela, Bawana) – is a busy business hub in North-West Delhi. Whether you are opening a retail shop, a trading business, a clinic, a coaching centre or a small company, the set-up steps are similar.
Step 1: choose the structure
| Structure | Suits | Registration |
|---|---|---|
| Sole proprietorship | Single owner, small shop/service | No separate registration; uses owner's PAN |
| Partnership firm | Family business, 2+ owners | Partnership deed; firm PAN; optional registration with Registrar of Firms |
| LLP | Professionals, growing firms | MCA (FiLLiP) |
| Private limited / OPC | Funding, scale, credibility | MCA (SPICe+) |
See OPC vs LLP vs private limited.
Step 2: core registrations
| Registration | When | Where |
|---|---|---|
| PAN / TAN | Entity PAN at formation; TAN if deducting TDS | Income Tax Department / with SPICe+ or FiLLiP |
| Bank current account | Before trading | Any bank |
| GST | Turnover > ₹40 lakh (goods) / ₹20 lakh (services), or inter-State/online sales, or voluntarily | GST portal – see GST for proprietors |
| Delhi Shops & Establishments | Shops, offices, commercial establishments (as applicable under the Delhi Act and rules) | Delhi Labour Department online portal |
| MCD trade/health licence | Specific trades (eating houses, certain storage, hazardous trades) | MCD online portal |
| FSSAI | Any food business (registration up to ₹12 lakh turnover; State licence above) | FoSCoS portal |
| Udyam | Manufacturing/services MSMEs (optional, useful) | Udyam portal – see Udyam guide |
| IEC | If importing or exporting | DGFT portal |
| Trademark | To protect brand name | IP India |
Step 3: premises and documents
- Rent agreement (registered or notarised as appropriate) with the landlord's NOC.
- Electricity bill of the premises (not older than 2 months for many registrations).
- Photographs of the shop with the board showing the trade name (often asked in GST verification).
- If running from home, check if the activity is permitted under Delhi's mixed-use regulations and obtain the owner's consent.
Step 4: tax and accounting set-up
- Accounting software (Tally, Busy, Zoho) with GST invoice templates.
- Separate business bank account; UPI QR in the business name.
- TDS process if paying rent above ₹50,000 a month, contractors or professionals.
- Decide between composition and regular GST scheme.
- Decide presumptive tax (44AD/44ADA – Section 58) vs regular books.
Worked example
Example: Simran opens a boutique in Rohini Sector 11 market as a proprietor, expecting turnover of ₹35 lakh, with B2C sales and some Instagram orders shipped to Haryana and UP.
| Step | Decision |
|---|---|
| Structure | Proprietorship |
| GST | Mandatory – inter-State supplies (online orders to Haryana/UP), despite turnover below ₹40 lakh |
| Scheme | Regular (composition not allowed for inter-State outward supplies) |
| Shops & Establishments | Register online with Labour Department |
| Udyam | Not required (trader) but can register for priority lending |
| Bank | Current account in trade name |
| Income tax | Presumptive 44AD (6% on digital receipts) – ITR-4 |
| Advance tax | By 15 March |
Step 5: first-year compliance calendar
| Frequency | Compliance |
|---|---|
| Monthly / quarterly | GSTR-1, GSTR-3B (or QRMP), TDS deposits |
| Quarterly | TDS returns (if TAN) |
| 15 March (presumptive) / quarterly | Advance tax |
| 31 July / 31 August / 31 October | Income-tax return |
| 31 December | GSTR-9 (if applicable) |
| Annual | Renewals – FSSAI, trade licences |
Use our due-date calendar to download reminders.
Common mistakes
- Starting sales before GST registration where it is mandatory.
- Using a personal savings account for business receipts.
- Ignoring Shops & Establishment and trade licences.
- No written rent agreement – causes GST and licence issues.
Key takeaway
Pick the structure, get PAN, bank account and GST (if needed), complete Delhi Shops & Establishment and any trade licences, and set up accounts from day one. Our office in Rohini helps new businesses with registrations and first-year compliance – see also CA services in Pitampura and Shalimar Bagh.
Official references
Official sources to verify the current text, notifications and circulars:
- CBIC GST – CGST/IGST Acts, Rules, notifications and circulars ↗
- GST portal – returns, notices and advisories ↗
- GST Council – meeting recommendations ↗
- Income Tax Department – Acts, Rules, circulars and section mapping ↗
- Income-tax e-Filing portal ↗
- Department of Trade and Taxes, Govt of NCT of Delhi ↗
- FSSAI FoSCoS – food licences ↗
Frequently asked questions
Which registrations does a new shop in Delhi need?
Typically PAN (for entities), GST registration (if turnover crosses the threshold or for inter-State/online sales), registration under the Delhi Shops and Establishments Act, an MCD trade licence where the trade requires it, Udyam registration (optional but useful), and FSSAI if dealing in food.
Is professional tax applicable in Delhi?
No. Delhi does not levy professional tax on employees or businesses.
Do I need a separate GST registration for a second shop in Delhi?
No. Additional places of business in the same State are added to the existing GST registration as additional places of business.
How soon should I start bookkeeping?
From day one. Keep invoices, bank records and stock data from the first transaction; GST returns are due from the effective date of registration even with nil sales.
Is a trade licence needed for every shop in Delhi?
Not every trade; MCD licences apply to specified trades such as eating houses, certain storage and health-related trades. Check the category of your business.
Can I start business before getting GST?
If registration is mandatory, you must apply within 30 days of becoming liable. Making taxable supplies without registration creates tax liability without ITC.
How much does it cost to register a proprietorship?
There is no separate registration for a proprietorship; costs are for GST, Shops & Establishment, licences and professional fees.
This article is general information on the law as on 10 November 2026, written for educational purposes. It is not professional advice for your case. Section numbers under the Income-tax Act, 2025 should be confirmed with the official section mapping on the Income Tax Department website before use in filings.
Have a tax, GST or business question?
Call, WhatsApp or email CA Dilbagh Singh and team, from Delhi, anywhere in India or abroad.