GST Registration Eligibility
Calculator
Find out if your business must register for GST — based on your state, turnover, supply type & business category. Instant verdict + next steps.
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Disclaimer: Indicative guidance based on GST Act 2017. Threshold limits are subject to government notifications. Consult a CA for your specific situation.
GST registration thresholds — FY 2026-27
Registration is mandatory once your aggregate turnover crosses the limit for your state and supply type. General states use a higher ₹40 lakh limit for pure goods, while services (and mixed supply) always use the lower ₹20 lakh limit.
| Goods only | ₹40,00,000 |
| Services | ₹20,00,000 |
| Both goods & services | ₹20,00,000 |
| HP, J&K, Uttarakhand, Arunachal, Meghalaya, Sikkim, Assam | ₹20,00,000 |
| Manipur, Mizoram, Nagaland, Tripura | ₹10,00,000 |
Compulsory registration — threshold does not matter
Some businesses must register from day one, regardless of turnover — even ₹1 of these supplies triggers mandatory GST registration under Section 24 of the CGST Act.
| Interstate supply of goods | Sec 24 |
| E-commerce sellers & operators | Sec 24 |
| Liable under reverse charge (RCM) | Sec 24 |
| Casual taxable person | Sec 24 |
| Non-resident taxable person | Sec 24 |
| TDS deductor (Govt / PSU) | Sec 24 |
| Input Service Distributor | Sec 24 |
| Agents supplying on behalf of others | Sec 24 |
Key terms explained
Aggregate turnover
The all-India total of taxable + exempt + non-GST supplies + exports on the same PAN, excluding GST itself. This is what is compared against the threshold — not just your taxable sales.
Special category states
North-eastern and hill states get a lower threshold (₹20L or ₹10L). If you operate there, you must register far earlier than a business in a general state.
Compulsory registration
Interstate supply, e-commerce, reverse charge and casual/non-resident dealings make registration mandatory from day one, regardless of how small your turnover is.
Voluntary registration
You can register even below the threshold to claim Input Tax Credit, sell on marketplaces and issue valid tax invoices — often worthwhile if you have large input purchases.
- Select what your business primarily supplies: goods, services, both, e-commerce, or interstate.
- Choose your state, which sets the applicable threshold.
- Enter your annual aggregate turnover across all activities under the same PAN.
- Tick any special triggers, then get an instant mandatory or optional verdict with next steps.
What is the GST registration threshold?
For most states the threshold is ₹40 lakh aggregate turnover for goods and ₹20 lakh for services. Special category states use lower limits of ₹20 lakh or ₹10 lakh.
What is the GST registration threshold for goods suppliers?
Suppliers of goods must register for GST if their aggregate turnover exceeds Rs 40 lakh per year (Rs 20 lakh for special category states). For service providers, the threshold is Rs 20 lakh (Rs 10 lakh for special category states). Certain categories like e-commerce sellers must register regardless of turnover.
When is GST registration mandatory regardless of turnover?
Registration is compulsory for interstate suppliers, e-commerce sellers and operators, casual and non-resident taxable persons, reverse charge recipients, and government TDS deductors, even below the threshold.
Which states are classified as special category states under GST?
Special category states with lower GST thresholds include Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand. Jammu & Kashmir, Himachal Pradesh, and Puducherry also have special provisions in some contexts.
What counts as aggregate turnover?
Aggregate turnover is all taxable, exempt, non-GST, and export supplies made across India under the same PAN, excluding taxes. Turnover from all business locations is added together.
Are professionals like doctors and lawyers required to register for GST?
Doctors providing healthcare services are generally exempt from GST. Advocates and lawyers providing legal services to business entities are covered under reverse charge, meaning their clients pay GST. Individual professionals providing taxable services exceeding Rs 20 lakh must register.
Should I register voluntarily if I am below the threshold?
Voluntary registration can be worthwhile if you have significant taxable purchases, since it lets you claim input tax credit, sell on e-commerce platforms, and issue valid tax invoices.
Can a business with turnover below the threshold voluntarily register for GST?
Yes. Voluntary GST registration is permitted for businesses with turnover below the mandatory threshold. This enables the business to claim Input Tax Credit on purchases and issue GST invoices, which is often required by corporate buyers. Voluntary registration has the same compliance obligations as mandatory registration.
Is inter-state supply below threshold also exempt from GST registration?
No. Any business making inter-state taxable supplies must register for GST irrespective of turnover, even if turnover is below Rs 40 lakh. The inter-state supply threshold exemption does not apply ÔÇö IGST registration is mandatory for cross-state sales.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.