Quick answer
Most states require GST registration when aggregate turnover exceeds ₹40 lakh for goods and ₹20 lakh for services; special-category states have lower limits. You must register regardless of turnover if you supply goods inter-state, sell through e-commerce operators, owe reverse-charge tax or are a casual or non-resident taxable person.
The turnover thresholds
- Goods suppliers: ₹40 lakh (₹20 lakh in some special-category states).
- Service providers: ₹20 lakh (₹10 lakh in some special-category states).
- Mixed suppliers: the services limit generally applies if you supply both, subject to the law.
Delhi, Haryana, Uttar Pradesh, Bihar and Jharkhand follow the standard limits for most suppliers.
What counts as aggregate turnover?
Aggregate turnover includes taxable supplies, exempt supplies, exports and inter-state supplies of persons with the same PAN, but excludes taxes and inward supplies on which you pay reverse charge. Count across all your businesses under one PAN.
Cases where registration is mandatory at any turnover
- Inter-state supply of goods
- Selling through e-commerce operators, subject to exceptions
- Reverse charge liability
- Casual and non-resident taxable persons
- Input Service Distributors and TDS/TCS deductors
What happens if you cross the limit without registering?
You must apply within 30 days of crossing the limit. Operating without registration can attract penalties of 10% of tax due or ₹10,000, whichever is higher, along with interest and loss of input credit. Early registration is far cheaper than late compliance.
Voluntary registration
A GSTIN helps you claim input credit, sell to bigger buyers and win government work, even below the threshold. If you want to register, start with our GST registration service.