The Tool Desk
Outbyte Driver Updater FREEScan for outdated or missing drivers - takes under a minuteDriver Scan →Outbyte PC Repair FREEClear out junk files and repair common Windows errorsFree Scan →There is no safe turnover-only answer. You may generally remain unregistered only if no compulsory-registration rule applies and your business qualifies for the relevant threshold or exemption. If registration is required, compare regular registration with the composition scheme—but composition is an option for eligible registered taxpayers, not a way to avoid registration.
How to decide which GST route applies
Work through these questions in order. The answer depends on your turnover, state or states of operation, supplies, and any compulsory-registration category that applies—not just on the size of your business.
- Check for compulsory-registration triggers. Section 24 of the CGST Act lists categories that may require registration even when turnover is below the ordinary threshold. The CBIC-hosted Act text includes persons making inter-State taxable supplies among those categories, but exceptions and later amendments may affect a particular case. Check the current law and notifications before relying on that rule. CBIC: CGST Act, registration chapter
- Establish the applicable turnover threshold. Section 22 provides the threshold framework, with distinctions that can depend on state and category. Consider your taxable and exempt supplies, goods and services mix, and where you operate. Do not assume that a figure quoted for one type of business or state applies to yours. CBIC: Sectoral FAQs
- If registration is required, test composition eligibility. Composition is an alternative levy available only to taxpayers who meet the applicable statutory conditions. Check the current section 10 provisions and rules, including any limits relevant to your supplies and circumstances. CBIC: CGST Act, composition levy and CBIC: Composition Rules
- Choose based on how you do business. Compare the scheme’s restrictions with your customers’ expectations, your input costs, and plans to sell across state lines. A simpler filing route is not necessarily cheaper or workable for every business.
What the three routes mean in practice
| Route | When it may apply | Important business consequences |
|---|---|---|
| No GST registration | Only when no compulsory-registration rule applies and the business qualifies for the relevant threshold or exemption. | You cannot use this route merely because turnover seems low; first check the applicable threshold and registration triggers. |
| Regular registration | When registration is required, or when a business otherwise chooses to register and is not using composition. | It avoids the composition-specific limits described below. The exact obligations depend on the business and current GST rules. |
| Composition levy | When a registered taxpayer meets the current eligibility conditions and elects the scheme. | GSTN’s Welcome Kit says composition taxpayers cannot issue a regular taxable invoice, collect GST from customers, claim input tax credit, or make inter-State supplies. The option remains subject to continuing eligibility; CBIC’s rules describe withdrawal when conditions cease to be met. |
Sources: GSTN, Welcome Kit for New Taxpayers; CBIC, Composition Rules.
Why published threshold figures need careful checking
Official materials contain figures that can be useful as historical reference points, but they are not a definitive current schedule for every business. The CBIC-hosted registration materials include historical figures of ₹40 lakh for certain goods suppliers and ₹20 lakh or ₹10 lakh for services or particular state categories. Those figures appear in documents that do not establish the full current position for every state, supply pattern, or exception.
| Figure in official material | How to interpret it |
|---|---|
| ₹40 lakh for certain goods suppliers; ₹20 lakh or ₹10 lakh for services or state categories | Historical figures appearing in CBIC materials, including an Act text updated 1 August 2021 and sectoral guidance. They are not a universal statement of the threshold applicable in October 2026. CBIC registration chapter; CBIC Sectoral FAQs |
| ₹1.5 crore for goods; ₹75 lakh for listed special-category states; ₹50 lakh for services or mixed supplies | Figures published in the GSTN Welcome Kit, a historical guidance document. Confirm the document’s date and check current notified limits before using any of these amounts for a present-day eligibility decision. GSTN Welcome Kit |
The CGST Act PDFs linked above are dated versions—registration updated 1 August 2021 and composition updated 1 January 2022—not a guarantee that all later amendments or notifications are reflected. For a decision now, verify the current Central and applicable state rules and notifications for your business’s facts.
Applying for registration and the effective date
The GST Portal’s registration guide describes a common new-registration application in which an applicant can indicate the composition option. It also says that an application filed within 30 days of becoming liable generally takes effect from the liability date; a later application generally takes effect from the grant date. Treat the 30-day timing and effective date as described in the portal guide, and confirm the rule applicable to your circumstances. GST Portal: Registration Application guide
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When to get case-specific advice
Ask a qualified Indian tax practitioner to review the facts if you sell across state lines, have a mix of taxable and exempt supplies, operate in more than one state, or are unsure whether a compulsory-registration category applies. The same review is sensible before choosing composition if your business may expand into inter-State sales or if customers need tax invoices or input tax credit. Thresholds and eligibility can turn on details that a general guide cannot resolve.
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