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Usually, no: a small seller generally cannot make taxable interstate sales of goods without GST registration just because turnover is below the usual threshold. A limited relaxation lets eligible unregistered goods sellers use e-commerce operators for intra-state sales, not interstate ones. Opening a business location in another state generally requires a separate state registration. The answer depends on what you sell, where you operate, and how you sell it.
Can I sell to customers in another state without GST registration?
As a general rule, a person making an interstate taxable supply must register for GST regardless of turnover. The Central Board of Indirect Taxes and Customs (CBIC) states that an unregistered dealer making an interstate supply cannot rely on being below the usual turnover threshold. The statutory compulsory-registration category covers “persons making any inter-State taxable supply” under section 24 of the Central Goods and Services Tax Act, 2017. CBIC GST FAQ · CGST Act, section 24
This is a general rule, not a universal one. The Act excludes people exclusively making wholly exempt or non-taxable supplies from registration, and notifications may provide other exceptions. The outcome depends on the supply’s taxability and classification, the seller’s circumstances, and the currently operative rules. Do not treat a low turnover figure alone as permission to make interstate taxable sales without registration.
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A conditional relaxation allows certain unregistered suppliers of goods to sell through e-commerce operators without mandatory registration, provided they meet the applicable turnover threshold and other requirements. The permitted supplies under this route are intra-state. It does not authorize a qualifying seller to make interstate taxable supplies while relying on the relaxation. GST Council material on the e-commerce registration relaxation
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The scheme was supported by Central Tax Notifications 34/2023 and 37/2023. Its conditions include supplier and operator requirements, including controls intended to prevent ineligible interstate supplies. Marketplace availability is not itself proof that a seller qualifies. Check the current notification and GST Portal requirements for enrollment and reporting, as well as the marketplace’s implementation, before relying on this route.
Does the rule differ for services?
Yes. GST Council material records an exemption from registration for certain small providers making interstate supplies of services up to annual turnover of ₹20 lakh, and ₹10 lakh in specified special-category states other than Jammu and Kashmir; the material states ₹20 lakh for Jammu and Kashmir. These figures appear in the Council’s 23rd meeting agenda from 2017 and should not be assumed to describe the current rule in every case. Confirm the operative notification, any later amendments, the state, and the service category before relying on the exemption. It is a services-specific exception, not a basis for unregistered interstate sales of taxable goods. GST Council, 23rd meeting agenda
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Do I need another GST registration to open in a second state?
Generally, yes. CBIC’s FAQ says that registering a branch office in another state is a fresh registration. This is a different question from shipping an order to a customer in another state from your existing location: a new state place of business brings separate registration and compliance considerations. Your business structure and actual arrangements still matter. CBIC GST FAQ
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What changed in GSTR-1 reporting for interstate B2C sales?
From the August 2024 return period, the GST Portal’s GSTR-1 guide directs sellers to report taxable interstate supplies to unregistered customers with invoice values above ₹1 lakh in Table 5. Table 7 covers interstate supplies at or below ₹1 lakh, as well as intra-state supplies to unregistered customers. The guide records the earlier invoice-value threshold as ₹2.5 lakh through the July 2024 return period. These are return-reporting instructions; they do not change who must register. GST Portal GSTR-1 user guide
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The same guide says the HSN summary was split into B2B and B2C tabs starting with the May 2025 return period. Check the guide and the applicable return period when filing, because reporting tables and instructions are operational details rather than registration exemptions.
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Before expanding, work through the details that determine whether registration or an exception applies:
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- What you supply: goods or services, and whether the supply is taxable, wholly exempt, or non-taxable.
- Where you operate: whether you have a place of business only in one state or also in another.
- Where the customer is: whether the supply is within your state or interstate.
- How you sell: directly or through an e-commerce operator, and whether a marketplace-specific relaxation fits.
- Your status and turnover: whether you are already registered and how aggregate turnover compares with the applicable threshold.
- Your filing obligations: registrations by state, invoices, and the correct GSTR-1 reporting tables.
Because these factors interact, a threshold that applies to one category or state should not be generalized to every small seller. For a specific decision, verify the current notification and portal instructions against your supply, location, and sales channel.
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