One region, three states
Delhi NCR looks like one market, but for tax and paperwork it is three. A centre in Delhi sits in the National Capital Territory of Delhi, where GSTINs start with 07. A centre in Gurugram is in Haryana, code 06. A centre in Noida or Greater Noida is in Uttar Pradesh, code 09. An operator with one building in each runs three state jurisdictions from what feels like a single business.
That is the main thing that sets NCR apart from cities like Hyderabad or Pune, where all of an operator's centres usually sit in one state.
GST: registration per state and place of supply
GST registration is per state. If you have centres in Delhi and Gurugram, you will usually need a registration in Delhi and another in Haryana, each with its own GSTIN, even under the same PAN.
For renting a cabin, desk or meeting room, the place of supply is where the property is. So a cabin in your Gurugram centre is supplied in Haryana, whether the member's company is registered in Delhi, Haryana or Uttar Pradesh. This is where intra-state and inter-state questions come in:
- The invoice for a Gurugram cabin should be raised under your Haryana GSTIN, with Haryana as the place of supply.
- Raising it under your Delhi GSTIN because that is where your office is would put the supplier and the place of supply in different states, which changes the tax treatment and is a common source of errors.
- A member with seats in two of your centres may need two invoices, one from each state's registration.
Get this right once, per centre, and it stays right.
General guidance, not tax advice. Whether a supply is intra-state or inter-state, and how the tax is split on the invoice, should be confirmed with your chartered accountant for each centre. Our guide to GST on coworking rent covers the general rules.
Agreements and stamp duty in three states
Members usually sign a leave-and-licence agreement covering the space, licence fee, deposit, lock-in and notice period. Stamp duty and any registration requirement are set by each state, so Delhi, Haryana and Uttar Pradesh may each treat the same agreement differently, and the rules change over time. Check each state's current stamp duty rules with your lawyer, and keep a template per state if they need to differ. The member should always sign the template for the state their cabin is in.
What an NCR operator typically juggles
- Private cabins, dedicated and hot desks, and meeting rooms in each centre.
- Virtual office plans, which may be sold from a specific centre's address. Agree the state and tax treatment with your CA.
- Staff who work at one centre and should only see that centre's members.
- Members who move between centres, or hold seats in two.
- Separate bank accounts per company or per centre, and a P&L for each.
A checklist for multi-state operators
- Hold a GST registration in each state where you have a centre, and note which GSTIN belongs to which building.
- Give each centre its own invoice series, so numbers never mix between registrations.
- Keep an agreement template per state if stamp duty or registration rules differ.
- When a member moves centre, close the old cabin, issue the new agreement in the new state, and start invoicing from the new centre.
- Limit staff access to their own centre.
- Run a P&L per centre or per bank account each month.
- Give your CA a separate export per registration for returns.
How Coworking OS fits
- Centres with a GSTIN and invoice series each. Add each building as a centre. Every centre has its own GSTIN, invoice series and booking page, and invoices carry the SAC and place of supply. A switcher in the header moves between centres, and the dashboard and every list work per centre.
- Groups for separate companies. If your Delhi and Gurugram centres are run by different companies, each can be its own space with its own books, WhatsApp and payments, joined by one Group login with a combined dashboard.
- Staff limited to their centres, so a Noida front desk sees Noida members only.
- Rent by UPI. Pay Now links through Razorpay, Cashfree or Zoho Payments, a UPI QR on every invoice, and "I've paid" with the UTR into your confirm queue.
- WhatsApp reminders from your own WhatsApp Business number.
- E-signed agreements drafted from your templates and signed online.
- Room and desk bookings, with a booking page per building.
- Books per bank account, with exports to Tally Prime or Zoho Books for your CA.
Web app live · Android in Google Play testing · iPhone awaiting Apple review.
Pricing
Every feature is in every plan. Starter is ₹1,999 a month for 30 active members and 1 centre, Growth ₹3,999 for 80 and 1 centre, Scale ₹7,999 for 200 and 2 centres, and Pro ₹13,999 for 400 and 3 centres, all plus GST. An operator with one centre each in Delhi, Gurugram and Noida fits Pro's 3 centres. Try it free for 30 days with no card at app.coworkingos.in/signup.
Will Coworking OS work out CGST, SGST or IGST for me?
No. Invoices carry each centre's GSTIN, the SAC and the place of supply. Confirm the tax treatment for each centre with your CA and set up your invoices to match.
Can my Gurugram staff see Delhi members?
Only if you allow it. Staff can be limited to their own centres, and the centre switcher in the header is there for the people who look after more than one.
Do you have customers in Delhi NCR?
Coworking OS is built and used in Hyderabad. It is not tied to one city, and centres in different states are a standard set-up. Book a demo and we will set up your centres with you.