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GST Registration Applicability Checker.

The ₹40 lakh / ₹20 lakh / ₹10 lakh threshold matrix by state and supply type — plus the Section 24 compulsory-registration triggers that override turnover entirely. Every verdict comes with the statute cite.

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What do you supply?

State / UT of principal place of business

Aggregate turnover in the FY (all-India, PAN level — taxable + exempt + exports + inter-State, all GSTINs)

Ice cream, pan masala, tobacco or bricks?

These goods lose the ₹40L limit — threshold stays ₹20L (Notif. 10/2019-CT + 03/2022-CT)

Exclusively exempt / non-taxable supplies?

Wholly exempt or not liable to GST — Section 23(1)(a)

Section 24 compulsory-registration triggers — any of these apply?

Inter-State taxable supply?

Selling outside your state — Sec 24(i); services get relief up to ₹20L

Selling through e-commerce operator?

Amazon / Flipkart / Swiggy etc. — Sec 24(ix); services get relief

ARE you an e-commerce operator?

Required to collect TCS under Sec 52 — Sec 24(x)

Reverse-charge liability?

Liable to pay tax under RCM on inward supplies — Sec 24(iii)

Casual taxable person?

Occasional supply in a state with no fixed place — Sec 24(ii)

Non-resident taxable person?

No fixed place of business in India — Sec 24(v)

TDS / TCS deductor?

Required to deduct u/s 51 or collect u/s 52 — Sec 24(vi)

Agent for another taxable person?

Supplying on behalf of a principal — Sec 24(vii)

Input Service Distributor?

Distributing input-service credit — Sec 24(viii)

Where this fits

In a statutory audit, registration is question zero.

Every GST verification an auditor runs — ITC, RCM, returns, reconciliations — assumes the registration position itself was right. CORAA starts its GST checks from the same statutory tests this tool encodes.

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How GST registration applicability is determined

Section 22(1) of the CGST Act 2017 makes registration mandatory once aggregate turnover in a financial year crosses the threshold. The base limits are ₹20 lakh for normal states and ₹10 lakh for special category states. From 1 April 2019, Notification 10/2019-Central Tax (7 March 2019) raised the limit to ₹40 lakh — but only for persons engaged EXCLUSIVELY in the supply of goods. Service providers (and mixed suppliers) stay at ₹20 lakh.

The state matters twice. For the ₹10 lakh special-category limit, the operative list today is Manipur, Mizoram, Nagaland and Tripura. Separately, the ₹40 lakh goods limit does not apply in Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana — those states stay at ₹20 lakh even for exclusive goods suppliers. The ₹40 lakh limit also excludes suppliers of ice cream, pan masala, tobacco (and, from 1 April 2022, bricks — Notification 03/2022-Central Tax).

Section 24 then overrides the threshold entirely: certain persons must register irrespective of turnover — inter-State suppliers of goods, e-commerce operators, persons selling goods through e-commerce operators, persons with reverse-charge liability, casual and non-resident taxable persons, TDS/TCS deductors, agents and Input Service Distributors. Two carve-backs soften this for services: Notification 10/2017-Integrated Tax exempts inter-State SERVICE suppliers up to ₹20 lakh (₹10 lakh in special category states), and Notification 65/2017-Central Tax gives the same relief to service suppliers selling through e-commerce operators (other than Section 9(5) services).

"Aggregate turnover" (Section 2(6)) is computed all-India on a single PAN: taxable supplies + exempt supplies + exports + inter-State supplies of all persons on the same PAN, excluding GST itself and inward RCM supplies. A business with ₹15 lakh taxable sales and ₹30 lakh exempt sales has ₹45 lakh aggregate turnover — over every threshold.

Worked example — services freelancer selling inter-State

A Bangalore-based freelance designer bills ₹16 lakh in the year, almost all of it to clients in Mumbai and Delhi (inter-State supply of services). No RCM liability, not on any marketplace.

Inputs

Supply typeExclusively services

StateKarnataka (normal state)

Aggregate turnover₹16 lakh

Inter-State supplyYes (services only)

Output

Section 24(i) trigger?Relieved — Notification 10/2017-IT covers services up to ₹20L

Threshold test₹16L ≤ ₹20L — not crossed

VerdictRegistration NOT required (voluntary registration optional)

Inter-State supply normally forces registration under Section 24(i) at any turnover — but Notification 10/2017-Integrated Tax (13 Oct 2017) carves out pure service suppliers up to ₹20 lakh aggregate turnover. Had the freelancer been selling goods inter-State (even ₹1 of it), registration would be compulsory from the first rupee.

Common mistakes

Reading ₹40 lakh as the universal limit

The ₹40 lakh limit applies ONLY to exclusive suppliers of goods in states where Notification 10/2019-CT operates. Add even a sliver of service revenue (job work, commission, rentals) and the limit collapses to ₹20 lakh. Ice cream, pan masala, tobacco and brick suppliers are also excluded from the ₹40 lakh limit.

Computing turnover GSTIN-wise instead of PAN-wise

Aggregate turnover under Section 2(6) is all-India on the same PAN — all branches, all states, taxable AND exempt supplies, exports included. A firm with ₹12 lakh taxable in one state and ₹15 lakh exempt in another has ₹27 lakh aggregate turnover and must register (services threshold ₹20 lakh) — and once liable, exempt-only branches still count toward the test.

Missing the goods-vs-services split on the inter-State and e-commerce triggers

Inter-State supply of GOODS forces registration from the first rupee (Section 24(i)); inter-State SERVICES enjoy the ₹20 lakh relief (Notification 10/2017-IT). Same split for marketplace sellers: goods through an ECO → compulsory (Section 24(ix)); services through an ECO → relieved up to threshold (Notification 65/2017-CT).

Forgetting RCM forces registration of otherwise-exempt persons

Section 24(iii) mandates registration for anyone LIABLE to pay tax under reverse charge — even a wholly-exempt supplier. A hospital (exempt outward supplies) importing legal services or paying sponsorship attracts RCM and must register just to pay that tax.

Using the wrong special-category list

The Article 279A special-category list has 11 states, but for GST thresholds today only Manipur, Mizoram, Nagaland and Tripura are at ₹10 lakh. Assam, Himachal, J&K and others opted up to the normal limits, while Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana kept goods at ₹20 lakh. Applying the constitutional list mechanically gets the threshold wrong.

Frequently asked questions

What is the GST registration limit for FY 2025-26?+

₹40 lakh aggregate turnover for exclusive suppliers of goods in most states; ₹20 lakh for services or mixed supply; ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura. In Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana the goods limit is ₹20 lakh, not ₹40 lakh. These limits are unchanged since 1 April 2019 (Notification 10/2019-Central Tax).

Is GST registration mandatory for inter-state supply?+

For goods — yes, from the first rupee, under Section 24(i). For services — no, up to ₹20 lakh aggregate turnover (₹10 lakh in special category states), thanks to Notification 10/2017-Integrated Tax dated 13 October 2017.

Do I need GST registration to sell on Amazon or Flipkart?+

For goods — yes, compulsorily, regardless of turnover (Section 24(ix)). For services supplied through an e-commerce operator (other than Section 9(5) notified services like passenger transport or restaurant delivery), Notification 65/2017-Central Tax exempts you up to the ₹20 lakh threshold.

Does exempt turnover count towards the GST registration limit?+

Yes. Aggregate turnover under Section 2(6) includes exempt supplies, exports and inter-State supplies of all persons on the same PAN, computed all-India. Only the value of inward RCM supplies and GST itself are excluded. Many businesses cross the threshold on exempt turnover alone.

Which states have the ₹10 lakh GST registration limit?+

Manipur, Mizoram, Nagaland and Tripura — for both goods and services. The other Article 279A special-category states opted for higher limits, so do not apply the ₹10 lakh limit to Assam, Himachal Pradesh, Uttarakhand or J&K.

Is GST registration required if I only pay tax under reverse charge?+

Yes. Section 24(iii) makes registration compulsory for persons liable to pay tax under reverse charge, irrespective of turnover and even if outward supplies are wholly exempt. However, if you make ONLY exempt outward supplies and have NO RCM liability, Section 23(1)(a) says you need not register at all.

What happens if I cross the threshold mid-year?+

You become liable on the date you cross it and must apply for registration within 30 days (Section 25(1)). Tax applies to supplies made after the effective date of registration; delaying invites registration by the officer, tax recovery on unregistered-period supplies, and penalty under Section 122.

Can I register voluntarily below the threshold?+

Yes — Section 25(3). Voluntary registrants must then comply fully: charge GST, file returns, and remain registered (cancellation is possible but regulated). It is commonly taken for input-tax-credit flow and B2B customers who insist on a GSTIN.

Authoritative sources

Notification 10/2019-Central Tax + CGST Act Sections 22–24 — Notification 10/2019-Central Tax dated 7 March 2019 (₹40 lakh goods threshold w.e.f. 1 April 2019), read with Sections 22, 23 and 24 of the CGST Act 2017, Notification 10/2017-Integrated Tax dated 13 October 2017 (inter-State services relief) and Notification 65/2017-Central Tax (e-commerce services relief). All notifications at cbic.gov.in.

Always confirm against the latest version of the source. Regulations evolve and amendments are common.

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Last reviewed: 2026-07-29 · For informational purposes only — not professional advice.