GST Registration Limit: Turnover Thresholds

Last updated: 2 July 2026 · 6 min read

Whether you must register for GST depends on your turnover, what you supply, your state, and a few mandatory triggers.

Threshold limits

CaseGoodsServices
Normal states₹40 lakh₹20 lakh
Special category states₹20 lakh₹10 lakh
Assam & J&K (opted higher)₹40 lakh₹20 lakh

Mandatory registration regardless of turnover

Some situations require registration even below the threshold — for example, making inter-state taxable supplies of goods, being an e-commerce operator or supplier through one, casual or non-resident taxable persons, and those liable to pay tax under reverse charge. Check your case with the registration eligibility checker.

Voluntary registration

Even below the limit, you can register voluntarily — useful if you want to claim input tax credit or your buyers require a GST invoice.

FAQ

What is the GST registration limit?

₹40 lakh (goods) / ₹20 lakh (services) in most states; ₹20/₹10 lakh in special states; Assam and J&K use ₹40 lakh.

Related: registration checker, composition scheme.

For informational purposes only. Verify with the official GST portal or a qualified tax professional.