Do You Need GST Registration? Turnover Limits and Mandatory Triggers
6 min read · GST
Two things decide whether you must register for GST: your turnover, and certain activities that make registration mandatory whatever your turnover. Here's how both work.
The turnover thresholds
For a supplier of goods, registration is required once aggregate turnover crosses ₹40 lakh (₹20 lakh in special-category states). For services, the limit is ₹20 lakh (₹10 lakh in special-category states). "Aggregate turnover" is all-India and includes exempt supplies and exports, not just taxable sales.
Special-category states
The north-eastern and certain hill states have lower thresholds. Some states opted for ₹20 lakh rather than the lowest ₹10 lakh, so if you operate there, confirm the exact limit for your state.
When registration is mandatory regardless of turnover
You must register even below the threshold if you: make inter-state taxable supplies of goods; sell through an e-commerce operator; are a casual or non-resident taxable person; are liable to pay tax under reverse charge; or act as an input-service distributor or agent. Small inter-state service suppliers get a limited exemption up to ₹20 lakh.
Voluntary registration and composition
Below the threshold you can still register voluntarily — useful when your buyers want input tax credit. And small taxpayers can opt for the composition scheme (a low flat rate, fewer returns, no ITC) up to ₹1.5 crore for goods — but not if you supply inter-state or via e-commerce.
Invoicing, e-invoicing, GSTR-1 and GSTR-3B, ITC matching — OnGravy handles the whole GST cycle from your books.
Try OnGravy →General information, not tax advice. Thresholds and state opt-ins change — confirm with your CA.