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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →To check whether your business must register for GST, calculate aggregate turnover for the relevant PAN across India, identify the threshold that applies to your supply mix and state, and separately check whether a compulsory-registration rule applies. A turnover figure alone does not settle the question: exemptions and special rules can change the result.
What turnover should you count?
Start with the legal person and its PAN. Under the CGST Act, aggregate turnover combines the value of taxable supplies, exempt supplies, exports and inter-State supplies made by persons with the same PAN on an all-India basis. It is not limited to taxable sales, one shop, or one state. The definition excludes inward supplies on which tax is payable under reverse charge and excludes GST and compensation cess. See the CGST Act’s aggregate-turnover definition and CBIC’s sectoral FAQ.
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Build the calculation
- List the taxable and exempt supplies, exports, and inter-State supplies made by persons sharing the same PAN.
- Combine the relevant values across all states and union territories for the financial year.
- Leave out inward reverse-charge supplies and GST taxes listed in the Act’s definition.
- Compare that aggregate with the threshold applicable to your supplies and state, then check compulsory-registration rules and exemptions separately.
Keep the workings and records supporting the calculation. If several entities, states, or supply types are involved, confirm which supplies belong in the calculation with a qualified GST practitioner.
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Which registration threshold applies?
The applicable limit depends on the kind of supplies and the state or union territory. The figures below describe the framework in a CBIC update dated 1 June 2019; they are not confirmation of the limit currently applicable to a particular business. The update describes state variation and conditions, so verify the latest notification for your location and supply profile before relying on a figure.
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| Business situation | Threshold described by CBIC | What to check |
|---|---|---|
| General threshold | ₹20 lakh in a financial year, as described in CBIC’s 2019 update. | Check whether your state, supply type, or a separate rule changes the applicable limit. |
| Specified lower-threshold state cases | ₹10 lakh, as described for specified special-category-state cases in CBIC’s 2019 update. | Confirm whether the relevant state and supply category fall within the current notification. |
| Qualifying suppliers exclusively engaged in goods | Up to ₹40 lakh in states that adopted the option, subject to conditions, as described in CBIC’s 2019 update. | Do not use this figure merely because the business sells goods. Confirm exclusivity, state adoption, and all applicable conditions. |
| Goods in states where the higher option does not apply | ₹20 lakh in some state cases, as described in CBIC’s 2019 update. | Check the current state-specific treatment; the update does not establish today’s applicable limit for every business. |
| Services in specified lower-threshold states | ₹20 lakh, as described in CBIC’s 2019 update. | Confirm the state and service category against current rules and notifications. |
The threshold structure and state-dependent conditions are set out in CBIC’s GST update of 1 June 2019; the Act’s registration provisions are in Sections 22–25 of the CGST Act. The higher goods threshold is for qualifying suppliers exclusively engaged in goods; a business supplying services as well, or with a mixed supply profile, should not assume it qualifies.
Could you need registration below the threshold?
Yes. Check compulsory-registration provisions independently of the ordinary turnover test. Section 24 lists categories that may be required to register regardless of the usual threshold, subject to amendments and applicable exemptions. The categories include:
- Casual taxable persons making taxable supplies and non-resident taxable persons.
- Persons liable under specified reverse-charge provisions or section 9(5).
- Agents making taxable supplies on behalf of another taxable person.
- Input service distributors.
- Certain suppliers through e-commerce operators required to collect tax at source, and e-commerce operators themselves.
- Specified overseas suppliers of online information and database access or retrieval (OIDAR) services.
This is a practical checklist, not a substitute for reading the current provision: the precise category, transaction and any exemption matter. See the CGST Act’s registration provisions and CBIC’s GST FAQ. In particular, selling online or making an inter-State supply does not, by itself, establish that every seller must register; check the applicable rule and notification for the exact arrangement.
Does an exemption or exclusion apply?
Section 23 excludes persons engaged exclusively in making supplies that are non-taxable or wholly exempt, and agriculturists to the extent of produce out of cultivation of land. CBIC’s 2019 threshold update also records targeted exemptions for certain small service suppliers making inter-State supplies or supplies through e-commerce platforms. These are limited provisions, not blanket exemptions for small businesses, online sellers, or all inter-State transactions. Check the conditions and current status in the Act and CBIC’s threshold update.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What should you do if the checks show you are liable?
The CGST Act generally requires a person who becomes liable to apply for registration within 30 days. A casual taxable person has a separate instruction to apply at least five days before starting business. The GST Portal’s guide says a normal-taxpayer registration filed within 30 days takes effect from the liability date; if filed later, registration takes effect from the grant date, but the liability date remains unchanged. See Sections 22–25 of the CGST Act and the GST Portal registration guide.
Start an application on the GST Portal
- Go to gst.gov.in → Services → Registration → New Registration.
- In Part A, provide the taxpayer type, state and district, PAN and legal name, and the primary authorized signatory’s email address and mobile number; complete OTP validation.
- Use the temporary reference number to continue to Part B and enter the requested business, promoter or partner, authorized-signatory, place-of-business, and goods or services details.
- Complete the authentication and verification steps shown by the portal, and follow its live instructions if the workflow or labels have changed.
Retain the turnover calculation and supporting records alongside the application details. If the result depends on a special category, reverse charge, e-commerce arrangement, multiple states, or an unclear supply classification, ask a qualified GST practitioner to review the current rule.
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