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For most businesses, GST registration becomes compulsory when aggregate turnover crosses ₹20 lakh in a financial year. A lower ₹10 lakh threshold applies in specified special category states. Some suppliers that deal exclusively in goods may qualify for a conditional exemption up to ₹40 lakh, while several categories must register regardless of turnover. The correct answer depends on your state or union territory, whether you supply goods or services, your total turnover under one PAN across India, and whether a compulsory-registration or statutory-exemption rule applies.
This guide explains the thresholds and the checks you should make before deciding whether registration is required. The legal position described is based on CBIC material checked on 13 October 2026. Central and state provisions, notifications and exceptions can change, so an individual filing decision should be checked against the current law for the taxpayer’s facts.
What is the threshold for registration in GST?
Section 22 of the Central Goods and Services Tax (CGST) Act uses a supplier’s aggregate turnover in a financial year as the starting point. The ordinary threshold is ₹20 lakh. For taxable supplies made from specified special category states, the Act provides a ₹10 lakh threshold. These are turnover triggers for the ordinary rule; they are not a guarantee that a person below the amount is outside GST, because section 24 compulsory-registration categories can override the threshold and section 23 creates specific exclusions.
| Situation | Figure or rule | What it means |
|---|---|---|
| General threshold under section 22 | ₹20 lakh | Registration is generally required when aggregate turnover exceeds this amount in a financial year. |
| Specified special category states | ₹10 lakh | The lower threshold applies to the relevant taxable-supply cases covered by the Act. |
| Qualifying person supplying goods exclusively | Up to ₹40 lakh exemption | A notification-based exemption may keep an eligible goods-only supplier unregistered up to this level, subject to conditions and exclusions. |
| Application after liability arises | Generally 30 days | Section 25 generally requires an application in each state or union territory where the person becomes liable. |
The ₹40 lakh figure is not a replacement for the ₹20 lakh services threshold and is not an automatic limit for every goods trader. It comes from Notification No. 10/2019-Central Tax and depends on the notification’s conditions, exclusions, and state or union territory application.
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How aggregate turnover is calculated
Aggregate turnover is tested for the total business linked to the same PAN throughout India, rather than for one GST registration, branch, or state in isolation. CBIC’s explanation includes the following supplies in the calculation:
- Taxable supplies.
- Exempt supplies.
- Exports.
- Inter-State supplies.
Consequently, a business cannot safely compare only its taxable invoices in one state with ₹20 lakh. A service that is exempt, an export invoice, or a sale made from another state registration can still affect the PAN-wide total.
Amounts excluded from aggregate turnover
Aggregate turnover excludes central tax, state tax, union territory tax, integrated tax and compensation cess. It also excludes inward supplies on which the recipient, rather than the supplier, pays tax under reverse charge. CBIC’s FAQ answers the specific question, “Does aggregate turnover include value of inward supplies received on which RCM is payable?” with no: those inward supplies are not included in aggregate turnover.
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A practical test for deciding whether registration is required
- Identify the legal person and PAN. List every place in India where the same PAN conducts business. Combine the turnover before comparing it with a threshold.
- Classify the supplies. Separate goods, services and mixed supplies. Check whether any supply is exempt, non-taxable, exported or made across a state boundary.
- Calculate aggregate turnover. Include taxable, exempt, export and inter-State outward supplies. Remove the taxes and cess listed above, and remove inward reverse-charge supplies.
- Check the ordinary state threshold. Use ₹20 lakh for the general case or ₹10 lakh where the specified special-category-state rule applies.
- Test the goods-only exemption. If the person supplies goods exclusively, examine Notification No. 10/2019-Central Tax and its conditions before relying on the possible ₹40 lakh exemption.
- Screen for section 24. Determine whether the business falls into a compulsory-registration category. If it does, crossing the ordinary threshold is not the trigger you wait for.
- Screen for section 23. Check whether the person deals exclusively in wholly exempt or non-taxable supplies, or is an agriculturist supplying produce from cultivation of land.
- Record the trigger date. Once liability arises, apply within the applicable period, generally 30 days under section 25.
This sequence prevents the common mistake of treating a single sales number as the complete GST analysis.
When the ₹40 lakh goods exemption may apply
A person engaged exclusively in supplying goods may be able to remain unregistered up to ₹40 lakh under Notification No. 10/2019-Central Tax. It is a conditional exemption, not a universal goods-business threshold. Eligibility depends on the notification’s requirements and exclusions, and the applicable position can differ by state or union territory.
Questions to answer before relying on it
- Does the business supply only goods, with no taxable or other service supply that would make the “exclusively” condition fail?
- Is the business in a state or union territory to which the notification applies on the relevant date?
- Does the activity fall within an exclusion in the notification or a later amendment?
- Has the business crossed the applicable aggregate-turnover amount when all same-PAN supplies are combined?
CBIC’s notification listing records a later amendment concerning fly-ash products. Because the precise current eligibility and state application must be read from the notification and the applicable state or union territory materials, a goods supplier should not assume that ₹40 lakh applies merely because its invoices are for goods.
Why services and mixed businesses need a different analysis
The ₹40 lakh exemption is tied to exclusive supply of goods. A business providing services, or supplying both goods and services, should begin with the ordinary section 22 threshold applicable to its facts. The general figure is ₹20 lakh, with the Act’s ₹10 lakh rule for specified special category states.
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For example, a retailer that also charges separately for installation, consulting or another service should not automatically describe itself as goods-only. Whether a particular activity is a supply of goods, a service, or part of a composite supply is a classification question; the exemption’s exclusive-goods condition should be checked rather than inferred from the business’s main revenue stream.
Section 24 categories that can require registration below the threshold
Section 24 lists persons who may be required to register notwithstanding the ordinary section 22 threshold. The statutory list has been amended and is subject to exceptions and notifications, so each category is a screening point rather than a conclusion for every fact pattern.
Inter-State and occasional suppliers
- Specified persons making inter-State taxable supplies.
- Casual taxable persons, meaning businesses making taxable supplies occasionally in a state or union territory where they do not have a fixed place of business.
- Non-resident taxable persons.
Reverse-charge and representative roles
- Persons liable to pay tax under reverse charge.
- Persons liable under section 9(5).
- Agents who make taxable supplies on behalf of other taxable persons.
- Input service distributors.
- Tax deductors.
E-commerce and overseas digital supplies
- Specified suppliers using e-commerce operators required to collect tax at source.
- E-commerce operators themselves.
- Specified overseas suppliers of online information and database access or retrieval services supplied to unregistered recipients in India.
Because amendments and notifications can narrow or modify these rules, a business that sells through a marketplace, acts as an agent, receives cross-border digital-service revenue, or uses reverse charge should check the current section 24 wording and related notifications before applying a turnover threshold.
Section 23 exclusions: people who are not liable in named situations
Section 23 identifies persons who are not liable to registration in specified circumstances. A person who supplies exclusively goods or services that are non-taxable or wholly exempt is not liable merely because the value of those supplies exceeds the ordinary threshold. The nature of the supplies matters: adding a taxable supply can change the analysis.
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An agriculturist is not liable to registration to the extent of supplies of produce from cultivation of land. This is a limited statutory exclusion for that agricultural produce, not a blanket exemption for every commercial activity carried on by someone who farms.
When and where to apply
Section 25 generally requires a person who becomes liable under section 22 or section 24 to apply for registration in each state or union territory where the liability arises, usually within 30 days. The date on which liability begins depends on the event that triggered it: crossing the relevant aggregate-turnover threshold, falling into a compulsory category, or another fact recognized by the applicable rule.
Keep records that show how the trigger date was determined. A monthly turnover ledger should identify the PAN-wide running total, the state or union territory connected with each supply, supply type, exempt or taxable status, export status, and any reverse-charge purchase excluded from aggregate turnover. These records make the 30-day calculation auditable and help reveal when a goods-only exemption ceased to be available.
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Example 1: services below ₹20 lakh
A consultant with ₹18 lakh of taxable service supplies in the financial year, no other same-PAN business, and no section 24 category is below the general ₹20 lakh threshold. The result could change if the consultant also has exempt or export supplies that raise aggregate turnover above ₹20 lakh, or if a compulsory-registration rule applies.
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Example 2: goods in two states
A trading business has ₹14 lakh of taxable sales from one state and ₹12 lakh from another under the same PAN. Its combined ₹26 lakh is the relevant aggregate turnover, not two separate figures of ₹14 lakh and ₹12 lakh. The owner must then test the ordinary threshold, the goods-only notification and any section 24 category.
Example 3: taxable and exempt supplies
A supplier reports ₹16 lakh of taxable sales and ₹6 lakh of exempt sales under one PAN. Aggregate turnover is ₹22 lakh because exempt supplies are included. Looking only at taxable invoices would understate the total and could delay registration.
Example 4: reverse-charge purchases
A business buys ₹5 lakh of services on which it pays tax under reverse charge and makes ₹19 lakh of outward taxable supplies. The inward reverse-charge purchases are excluded from aggregate turnover; they do not add ₹5 lakh to the ₹19 lakh calculation. The outward supplies still need to be combined with any other included supplies under the same PAN.
Common mistakes and how to correct them
- Using one state’s sales ledger. Reconcile every GST registration and unregistered business activity under the same PAN across India.
- Counting only taxable sales. Add exempt supplies, exports and inter-State supplies before comparing with the threshold.
- Treating ₹40 lakh as the standard goods limit. Verify exclusive-goods status, notification conditions, exclusions and state application.
- Ignoring section 24. Marketplace, agency, reverse-charge, non-resident, casual and certain digital-service activities require a separate compulsory-registration check.
- Assuming a farmer is always outside GST. The agriculturist exclusion is tied to produce supplied from cultivation of land and does not automatically cover other taxable activities.
- Waiting 30 days from the end of the financial year. The general period runs from the date the person becomes liable, not from a year-end cleanup.
- Relying on an old notification summary. Confirm the current central, state and union territory provisions and amendments before filing or deciding not to register.
A decision checklist for 2026
Before concluding that registration is or is not required, write down the answers to these questions:
- What is the taxpayer’s PAN and total turnover across all Indian locations?
- How much of that total is taxable, exempt, exported or inter-State?
- Are any inward supplies being paid under reverse charge and therefore excluded?
- Is the business in a general-threshold area or a specified special category state?
- Does it supply only goods, and does the current ₹40 lakh notification actually cover the activity and location?
- Does section 24 describe the taxpayer’s role or transaction model?
- Does section 23 cover exclusively exempt or non-taxable supplies, or qualifying agricultural produce?
- On what exact date did liability arise, and has the generally applicable 30-day application period been calculated from that date?
The safest conclusion is therefore conditional: ₹20 lakh is the common GST registration threshold, ₹10 lakh applies in specified special category states, and a qualifying goods-only supplier may have a notified route to ₹40 lakh. None of those figures can be applied correctly without the PAN-wide turnover calculation and the section 23, section 24 and notification checks.
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