Answer a few quick questions about your turnover, state and how you sell to see whether GST registration is mandatory for your business.
This is a general guide based on standard central GST thresholds and doesn't account for every state-specific notification or business situation. Confirm your exact registration requirement with a tax professional or the official GST portal before making a compliance decision.
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Try Trayvo free for 14 days| Category | Goods | Services |
|---|---|---|
| Normal category states | ₹40 lakh | ₹20 lakh |
| Special category states | ₹20 lakh | ₹10 lakh |
By default, ₹40 lakh annual turnover for a business supplying only goods, and ₹20 lakh for a business supplying only services, in most states. States classified as "special category states" (mostly in the Northeast and hill states) have lower limits: ₹20 lakh for goods and ₹10 lakh for services. A few normal-category states have also chosen to keep the older ₹20 lakh limit for goods.
If you supply goods to customers in another state, GST registration is mandatory regardless of your turnover - there is no exemption limit for interstate goods supply. Interstate supply of services still gets the normal turnover-based exemption.
Generally yes, if you sell goods through an e-commerce marketplace, registration is required regardless of turnover. A 2023 rule change allows some small sellers doing only intra-state e-commerce sales of goods to skip registration under specific conditions - check the exact conditions with a tax professional if this applies to you.
Operating above the threshold (or under a mandatory-registration category) without registering can attract a penalty of 10% of the tax due (minimum ₹10,000), or 100% of the tax due in cases of deliberate evasion, plus the unpaid tax itself with interest.
Yes. Voluntary registration is common among small businesses that want to claim input tax credit, sell to GST-registered buyers who prefer registered vendors, or simply look more established. Once voluntarily registered, the same compliance rules (returns, invoicing) apply as for mandatory registration.