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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →There is no single GST registration limit that applies to every small business in India. A ₹20 lakh threshold is commonly cited, specified cases use ₹10 lakh, and eligible businesses supplying only goods may qualify for a conditional ₹40 lakh exemption in jurisdictions that adopted it. Your state, what you sell, where you sell it and other liability rules can change the result. Once registered, you must follow a filing track: regular monthly filings, eligible QRMP quarterly returns with monthly tax payments, or the more restrictive composition scheme.
What GST registration limit applies to a small business?
For many businesses, the familiar general threshold is ₹20 lakh of aggregate turnover. CBIC FAQs also cite ₹10 lakh for specified special-category-state cases. A separate exemption can raise the threshold to ₹40 lakh for eligible persons exclusively supplying goods, but only in jurisdictions that adopted it and subject to exclusions. These are not interchangeable nationwide limits: check the current rule for the business’s state and supply mix before relying on a figure. CBIC FAQs and CBIC notification listings provide the relevant general guidance and notification references.
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Why ₹20 lakh and ₹40 lakh can both be correct
The ₹20 lakh figure is a commonly stated general threshold, while the higher ₹40 lakh exemption is conditional on exclusively supplying goods and on the jurisdiction adopting the exemption. A business supplying services or a mix of goods and services should not assume it qualifies for the goods-only exemption. State-specific provisions and exclusions can also affect the answer.
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How to calculate aggregate turnover
Aggregate turnover is calculated across India for all persons sharing the same PAN, not separately for each GSTIN, shop or state. It includes taxable and exempt supplies, exports and inter-State supplies, while excluding GST and compensation cess. As a result, operations split across locations under one PAN may contribute to the same turnover calculation. CBIC’s Sectoral FAQs reproduce the statutory definition.
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Can you stay unregistered if turnover is below the threshold?
Possibly, but being below a turnover threshold does not settle every case. Certain supplies or circumstances can create a registration obligation before the usual threshold applies; inter-State taxable supply is one issue to check, though exceptions exist. Conversely, a person dealing exclusively in exempt supplies is generally not liable to register based on turnover alone. Because the result depends on the exact supply and current provisions, do not treat either rule as a universal shortcut. CBIC’s FAQs discuss these cases.
- Inter-State sales: Check whether the particular taxable supply is subject to a registration exception before concluding that a below-threshold seller can remain unregistered.
- Exempt-only activity: Turnover alone generally does not require registration when a business deals exclusively in exempt supplies.
- More than one state: State registrations are distinct, but PAN-wide aggregate turnover can still bring the business into a threshold calculation.
- Voluntary registration: Registering voluntarily makes the person a normal taxable person with the obligations that follow registration.
CBIC FAQs state that registration formalities are to be completed within 30 days from the date liability arises. Verify the current rule for the specific circumstances rather than treating an FAQ summary as a determination of an individual case.
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What returns and payments follow normal GST registration?
A normal taxpayer generally reports outward supplies in GSTR-1 and reports tax liability through GSTR-3B. GSTR-1 covers outward-supply details including applicable invoices, credit and debit notes, exports, exempt and nil-rated supplies, and HSN/SAC summaries. The GST Portal says it must be filed even for a nil period: “Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.” GST Portal GSTR-1 guidance sets out the form and its ordinary deadlines.
| Filing frequency | Ordinary GSTR-1 due date |
|---|---|
| Monthly | 11th of the following month |
| Quarterly | 13th of the month following the quarter |
These are ordinary due dates; Government notifications may extend them. Check the GST Portal and current notification for the filing period rather than using an old example deadline as a live date.
Should you choose QRMP or composition?
QRMP and composition are different choices. QRMP changes filing cadence for eligible regular taxpayers; composition is a separate scheme with turnover limits and restrictions on tax collection, input tax credit and supplies. Compare the consequences before opting in.
| Option | Eligibility and filing/payment cadence | GST collection and input tax credit | Inter-State supplies |
|---|---|---|---|
| Normal taxpayer | Regular registration; GSTR-1 and GSTR-3B reporting applies. The filing frequency depends on the applicable arrangement. | Normal GST invoicing and input tax credit rules apply, subject to the law. | Not subject to the composition restriction; registration and supply rules still need to be checked. |
| QRMP | Eligible taxpayers with PAN-based aggregate annual turnover up to ₹5 crore may opt in subject to conditions. GSTR-1 and GSTR-3B are quarterly; tax is paid monthly by challan. | It is a filing/payment cadence option for regular taxpayers, not a separate composition tax scheme. | No composition-style inter-State supply restriction is stated for QRMP; ordinary rules apply. |
| Composition | GST Portal welcome-kit figures describe a preceding-year limit of ₹1.5 crore for goods-only businesses, lower in specified states, and ₹50 lakh for service or mixed-supply cases described in the kit. Payments are quarterly through CMP-08, with annual GSTR-4. | Cannot collect GST separately from customers or claim input tax credit. | Inter-State supply is among the scheme restrictions. |
QRMP: quarterly returns, monthly tax payments
The GST Portal describes QRMP eligibility for taxpayers with PAN-based aggregate annual turnover up to ₹5 crore in the current and preceding financial years, where applicable, subject to conditions including filing the last due GSTR-3B. Both GSTR-1 and GSTR-3B are quarterly under the option, but tax dues are paid monthly through challans. Eligibility and elections operate at GSTIN level on the portal, so confirm the live status before relying on the option. GST Portal QRMP FAQ.
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Composition: simpler cadence with important restrictions
The GST Portal welcome kit describes composition as an optional route for eligible small taxpayers. Its stated turnover limits and state-specific qualifications should be checked against current provisions before opting in. Composition taxpayers cannot issue a taxable invoice, collect GST separately, or claim input tax credit, and face restrictions including inter-State supply. The kit describes quarterly CMP-08 payment statements and annual GSTR-4. GST Portal Welcome Kit.
How to decide what applies to your business
- Identify the state and supplies. List each state of operation and whether the business supplies goods, services, both, or only exempt supplies.
- Calculate PAN-wide aggregate turnover. Combine relevant supplies across India for all businesses sharing the PAN; do not use one GSTIN’s figures alone.
- Check for an earlier liability trigger. Review the supply type, including inter-State taxable supplies, and any applicable exception or exclusion.
- Confirm the threshold and notification. Establish whether the general, specified-state, or goods-only exemption applies to the jurisdiction and business facts.
- If registered, choose the filing track carefully. Consider regular filing, QRMP eligibility and payment cadence, or whether the composition restrictions fit the business model and customers.
- Verify current portal status and deadlines. Due dates can be extended and eligibility can depend on live GSTIN-level conditions.
This article gives general information, not a determination of an individual business’s GST liability. CBIC FAQ pages include legacy examples; for a specific state, supply type or filing period, confirm the applicable notification and current GST Portal position.
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