Development of representative conceptual groundwater flow model is an important step before translating it into a numerical model. In this paper, a methodology for development of conceptual groundwater flow model has been presented in which spatially distributed values for groundwater recharge has been utilized instead of lump sum average values of recharge normally obtained by water budgeting method. The study also extensively uses GIS for preprocessing of hydrological, hydrogeological and geological data. In our view, the methodology presented here provides better tools for building a conceptual model for tackling groundwater modeling problems.