Okhla Industrial Area, Delhi
Accounting for Okhla's exporters, printers and factory units
Okhla has garment exporters, printing presses, plastics and electrical units, and increasingly offices as well. An exporter's biggest risks sit in paperwork and rejected orders, while a printer's sit in work in progress.
Exporting without paying tax first
Rule 96A of the CGST Rules lets a registered person export without paying integrated tax, if a bond or Letter of Undertaking in Form GST RFD-11 is furnished before export. The undertaking has deadlines attached.
- Goods: tax and interest fall due if goods are not exported within 15 days after three months from the invoice date, or any further time allowed
- Services: the same if payment in convertible foreign exchange, or in rupees where permitted, is not received within 15 days after one year from the invoice date, or any further time allowed
So keep a list of export invoices with their shipping details and payment dates. A filing is only as good as that list. Check the rule's current wording, since this copy is dated.
Rejected orders
Business Standard reported in 2021 that Okhla garment units had sold rejected goods at around 10% of their price after orders stopped during the pandemic. A rejection affects more than sales:
- Goods return to stock at a much lower value
- Export paperwork for the shipment may need correcting
- Credit taken on the inputs may raise questions
- Money owed by the buyer may never come
Record the reason, the buyer's message and the resale price at the time. It is hard to rebuild afterwards.
Beyond garments
Reports name these trades in Okhla, among others. The accounting points are our general analysis.
| Unit | Records that matter | What to raise |
|---|---|---|
| Printing press | Paper issued per job, wastage, plates and finishing | How to cost a job, and whether printing counts as goods or a service for your orders |
| Plastics and packaging | Granules in, output out, and regrind or scrap | A normal yield to compare each month against |
| Electrical equipment | Bills of material, and units under warranty | Whether to set aside an amount for expected warranty costs |
| Office or IT firm | Invoices, client TDS, rent and staff | See accounting for consultants, as factory rules will not apply |
Job work between units
Garment work often moves between several units for cutting, stitching, embroidery and washing. Section 143 of the CGST Act lets a registered principal send inputs out without paying tax, and on to further job workers. The principal keeps responsibility for proper accounts.
Inputs have one year, and capital goods three years, to come back or be supplied from there. Moulds, dies, jigs, fixtures and tools are outside those limits. A goods-out register by job worker is the simple control. See accounting for manufacturers.
Staff and buildings
A factory with many workers usually has payroll and employee insurance and provident fund duties. See payroll. If you rent out or sublet part of your premises, as this area becomes more mixed, ask how that income should be shown, and whether your lease allows it.
AccountOrbit takes enquiries by phone from anywhere in Delhi, including Okhla, but has no office there. If you export, your list of export invoices with shipping and payment dates is the first thing worth sharing.
Sources checked, November 2026
- CGST Rules as amended to 1 June 2021 (opens in a new tab), rule 96A, and CGST Act as amended to 1 January 2022 (opens in a new tab), section 143 (read at source; check for later changes)
- Department of Industries, South Zone (opens in a new tab) (official list of the area)
- Business Standard, February 2021 (opens in a new tab), Wikipedia on Okhla (opens in a new tab), estate guide (opens in a new tab) (secondary)
Running a unit in Okhla?
Tell us what you make, whether you export, whether you use job workers, and your staff count.
