GST Registration Threshold Limits

Turnover Limits for Registration

Business Type Normal States Special Category States
Supply of Goods ₹40 Lakh ₹20 Lakh
Supply of Services ₹20 Lakh ₹10 Lakh
Mixed Supply ₹40 Lakh ₹20 Lakh

Mandatory Registration Cases

  • Interstate Supply: GST registration mandatory regardless of turnover
  • E-commerce: All e-commerce operators and suppliers must register
  • Reverse Charge: Suppliers under RCM must register
  • Casual Taxable Person: Must register before commencing business
  • Non-Resident Taxable Person: Mandatory registration

Special Category States

Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand have lower turnover thresholds.

Frequently Asked Questions

What is the GST registration threshold?

₹40 lakh for goods suppliers and ₹20 lakh for service providers in normal states. Lower limits for special category states.

Is GST registration mandatory for interstate sales?

Yes, any business making interstate supplies must register for GST regardless of turnover.

Can I register voluntarily below the threshold?

Yes, voluntary registration is allowed even if turnover is below the threshold limit.

What happens if I don't register when required?

Failure to register when mandatory attracts penalty of ₹10,000 or 10% of tax due, whichever is higher.

Disclaimer

This calculator provides general guidance. GST registration requirements may vary based on specific circumstances. Consult a GST professional for personalized advice. GST24.in is not a CA firm.

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