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The safest answer for a particular business therefore requires four checks: the PAN-wide aggregate turnover, the nature of supplies, the state-specific notification and whether a compulsory-registration category under section 24 of the Central Goods and Services Tax Act applies.
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The ordinary GST turnover threshold
Section 22 of the Central GST Act makes registration necessary when a person’s aggregate turnover in a financial year exceeds ₹20 lakh, subject to the Act, notifications and state-specific rules. “Exceeds” matters: the statutory wording is not a blanket rule that registration is triggered merely because turnover equals ₹20 lakh.
The threshold is not identical everywhere. Section 22 contains a lower default provision of ₹10 lakh for specified special-category states, subject to statutory authority and later notifications. Government decisions have also allowed a higher limit for eligible suppliers dealing exclusively in goods. A CBIC update issued in 2019 reported a ₹40 lakh threshold in many jurisdictions and ₹20 lakh in listed exceptions, effective from 1 April 2019. That update is a dated summary, not a current consolidated state-by-state notification register. Confirm the notification applicable to the business and the relevant state or Union Territory before relying on a particular figure.
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Why “goods only” can change the answer
The higher threshold is conditional. It is intended for eligible suppliers engaged exclusively in goods and operates only where the government notification and its conditions apply. A business selling goods and services, or supplying a category excluded by the notification, cannot assume that the higher limit is available. Mixed supplies should be tested against the ordinary rule and the current notification.
How to calculate aggregate turnover
Aggregate turnover is calculated on an all-India basis for the same PAN. It is not a separate allowance for every branch, shop, warehouse or state registration. Combine the covered supplies of all business locations associated with that PAN for the financial year.
The statutory definition includes:
- Taxable supplies
- Exempt supplies
- Exports
- Inter-State supplies
It excludes inward supplies on which the recipient pays tax under reverse charge, and excludes central tax, state or Union Territory tax, integrated tax and compensation cess. Do not compare only taxable domestic sales with ₹20 lakh; exempt sales, exports and inter-State supplies can also push the PAN-wide figure over the limit.
Example: two states, one PAN
Suppose a proprietor has a shop in Maharashtra with ₹13 lakh of supplies and a warehouse-linked operation in Karnataka with ₹9 lakh. The combined ₹22 lakh is considered for the same PAN, even though neither location individually crosses ₹20 lakh. If the supplies are otherwise taxable and no exception applies, the person can become liable in the states where the registration obligation arises.
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Example: taxable and exempt lines
A business sells ₹15 lakh of taxable products and ₹7 lakh of wholly exempt products. The ₹22 lakh aggregate includes both categories. The fact that only ₹15 lakh attracted tax does not by itself keep the business below the registration threshold.
Cases where registration may be compulsory below the threshold
Crossing the turnover limit is only one route to registration. Section 24 lists classes that can require registration notwithstanding section 22. The exact wording, subsequent exemptions and notifications must be checked together; the list below is a decision guide, not a rule that every transaction in a category automatically creates liability.
Inter-State taxable suppliers
Section 24 includes persons making inter-State taxable supplies. However, later notifications have created relief in defined situations, including certain small service suppliers. Therefore, an inter-State sale is not an automatic answer for every business. Check the supply type, turnover, location and current notification. Do not extend a service-supplier exemption to goods sellers without verifying the applicable rule.
Casual taxable persons
A person who occasionally undertakes taxable business in a state or Union Territory where the person has no fixed place of business can fall within the compulsory-registration provisions. Casual taxable persons have special application and advance-tax requirements, so the ordinary 30-day instruction should not be used without qualification.
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Reverse-charge liability
Persons required to pay GST under the reverse-charge provisions are among the section 24 categories. Whether registration is required depends on the particular reverse-charge rule and any notified relief. Receiving one reverse-charge invoice is not, by itself, a complete analysis of the business’s status.
Section 9(5) supplies
Section 24 covers persons liable to pay tax under section 9(5), which applies to specified services supplied through an electronic-commerce operator where the operator is made liable for tax. Determine whether the business and service fall within that notified arrangement.
E-commerce suppliers and operators
Section 24 also addresses specified suppliers using an electronic-commerce operator required to collect tax at source under section 52, as well as specified operators and other listed persons. The platform, supply category and tax-collection arrangement matter. A CBIC 2019 update recorded relief for certain service suppliers with turnover up to ₹20 lakh who supply through e-commerce platforms, and stated that only operators required to collect TCS must compulsorily register. Those are official but dated summaries; confirm the current notification for the exact platform and supply before relying on an exemption.
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The compulsory-registration list also includes specified non-resident taxable suppliers, input service distributors, specified tax deductors and collectors, and other persons identified by section 24 or notification. A business with one of these statuses should not wait for turnover to exceed the ordinary limit.
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When section 23 means registration is not required
Section 23 excludes persons who exclusively supply goods or services that are non-taxable or wholly exempt. It also excludes an agriculturist to the extent of supplies of produce from cultivation of land.
The word exclusively is decisive. A business that has one taxable product alongside exempt or non-taxable activity cannot automatically claim the exclusive-supply exclusion. Likewise, the agriculturist provision concerns produce from cultivation of land; it is not a general exemption for every activity carried on by a farmer.
Turnover and registration: practical comparisons
| Business facts | Likely starting rule | What must be verified |
|---|---|---|
| Taxable supplier, aggregate turnover below ₹20 lakh | Usually no registration under the ordinary threshold | Section 24 categories, state notification and supply-specific exemptions |
| Taxable supplier, aggregate turnover above ₹20 lakh | Registration generally becomes mandatory | State or Union Territory, date liability arose and any applicable higher goods threshold |
| Eligible supplier dealing exclusively in goods | A notified higher limit may apply; CBIC’s 2019 update reported ₹40 lakh in many jurisdictions | Current notification, state list, exclusions and whether the business is truly goods-only |
| Inter-State taxable service supplier below ₹20 lakh | May qualify for a notified relief | Current notification, service classification, supplier location and turnover |
| Inter-State goods seller | Do not assume the small-service relief applies | Goods-specific notification and current section 24 treatment |
| Only wholly exempt or non-taxable supplies | Section 23 can exclude the person | Whether every supply is genuinely exempt or non-taxable |
| Agriculturist selling produce from cultivation | Excluded for those cultivation-produce supplies | Whether the activity is cultivation produce and whether other taxable business exists |
Where and when to apply
Once liable, section 25 generally requires an application in each state or Union Territory where the liability arises within 30 days from the date the person becomes liable. This is a general rule for a normal taxpayer. Casual taxable persons and non-resident taxable persons have distinct advance-timing provisions, so they should follow the special procedure rather than waiting for the ordinary 30-day period.
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Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to apply on the GST Portal
The GST Portal’s normal-taxpayer workflow is the practical starting point after liability is established. The portal process does not decide whether the law requires registration; the applicant must make that legal determination first.
- Prepare the PAN and core business information. PAN is mandatory for regular registration. Gather the legal name, constitution of the business, contact details and the date on which liability arose.
- Open the normal-taxpayer registration application. Follow the portal’s registration route and complete the initial taxpayer and state details.
- Complete the business-details section. Enter the trade name, constitution and principal business information.
- Add promoters or partners. Provide the people and ownership details requested for the business structure.
- Nominate the authorised signatory and representative, if applicable. Upload or enter the requested identification and authorisation information.
- List the principal and additional places of business. Include locations relevant to the state registration and keep address evidence available.
- Describe goods and services. Select the relevant goods and services and ensure the description matches the actual supplies used in the threshold analysis.
- Complete state-specific information. The portal may request additional details required for the jurisdiction.
- Complete Aadhaar authentication where offered and applicable. Follow the verification instructions shown for the application.
- Submit the verification. Review the declaration, complete the electronic verification and save the acknowledgement or application reference for follow-up.
Keep records supporting the turnover calculation: sales registers, exempt-supply records, export documents, inter-State invoices, PAN-linked books and evidence for any claimed notification. These records make it possible to show why the application date and state registrations were selected.
Common mistakes and how to avoid them
- Counting each state separately: Recalculate using all covered supplies linked to the same PAN across India.
- Counting only taxable sales: Add exempt supplies, exports and inter-State supplies; remove only the statutory exclusions.
- Treating ₹20 lakh as universal: Check the state, goods-only eligibility and current notification.
- Assuming every interstate or online sale forces registration: Read section 24 with the applicable exemption and platform rules.
- Using an old FAQ as the final authority: Historical CBIC FAQs contain broad wording that may predate later relief. Prefer the currently consolidated Act and applicable notifications.
- Confusing registration with tax on every sale: Registration status and the GST rate or tax liability for an individual supply are separate questions.
- Applying the exclusive-supply exclusion to a mixed business: One taxable line can defeat the “exclusively exempt or non-taxable” condition.
- Waiting beyond the deadline: Record the date liability arose and apply within the applicable period, remembering that casual and non-resident taxpayers follow special timing rules.
A decision checklist for a small business
- List every supply made by all locations using the same PAN.
- Classify each supply as taxable, exempt, non-taxable, export or inter-State.
- Calculate aggregate turnover for the financial year using the statutory inclusions and exclusions.
- Identify the state or Union Territory where each registration obligation arises.
- Check whether a current notification provides a higher goods threshold or a specific service or platform exemption.
- Test section 24 categories: interstate supplies, e-commerce arrangements, reverse charge, section 9(5), casual or non-resident status, and listed deductor, collector or distributor roles.
- Check the section 23 exclusions only if all relevant supplies are wholly exempt or non-taxable, or if the person is an agriculturist selling cultivation produce.
- If liable, submit the relevant state or Union Territory application within the applicable time limit and retain the acknowledgement.
What the threshold does—and does not—answer
The ₹20 lakh figure is a starting point for a taxable supplier, not a complete legal conclusion. It does not answer whether a particular supply is taxable, whether a reverse-charge rule applies, whether an operator must collect TCS, or whether a notification changes the result. It also does not mean GST is payable on every transaction merely because registration is required. Those questions depend on the classification and tax provisions governing the supply.
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For a business-specific conclusion, verify the latest central and state or Union Territory notifications and document the business’s PAN-wide turnover, supply classifications, locations, channels and any special status. The consolidated CGST Act, current notifications and the GST Portal instructions should control over an undated or older FAQ.
Frequently Asked Questions
Is GST registration required if turnover is exactly ₹20 lakh?
Section 22 uses the wording “exceeds ₹20 lakh.” Exact treatment still depends on the applicable state, supply category, notifications and any compulsory-registration category under section 24.
Is GST turnover calculated separately for each state?
No. Aggregate turnover is calculated across India for supplies associated with the same PAN. Registration applications, however, are made separately in each state or Union Territory where liability arises.
Does selling through an online marketplace always require GST registration?
No automatic answer applies to every platform or seller. Section 24 and the relevant notifications distinguish supplier categories, service relief and operators required to collect TCS. Check the current rule for the platform and supply.
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