Registration thresholds as per GST Act. Verify with a CA for your specific situation. Certain businesses (input service distributors, casual taxable persons, etc.) have special registration requirements.
Frequently Asked Questions
What is the turnover threshold for GST registration? ＋
For normal states: ₹40L for goods, ₹20L for services. For special category states (NE, J&K, HP, Uttarakhand, Sikkim): ₹10L for all businesses. These are aggregate turnover limits.
Do e-commerce sellers need GST registration? ＋
Yes. Anyone supplying goods or services through e-commerce platforms like Amazon or Flipkart must register for GST regardless of turnover. This is a mandatory registration requirement.
Are inter-state suppliers required to register? ＋
Yes. Any business making inter-state (across state borders) taxable supplies must register for GST, regardless of turnover. This applies to both goods and services.
What is aggregate turnover for GST purposes? ＋
Aggregate turnover includes all taxable supplies, exempt supplies, exports and inter-state supplies on an all-India basis under the same PAN. It excludes GST charged outward and inward supplies under reverse charge.
Can I voluntarily register for GST even if below the threshold? ＋
Yes. Voluntary GST registration is allowed even if your turnover is below the threshold. This can be beneficial if your customers are GST-registered businesses who need to claim ITC from your invoices.