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There is no single GST registration limit that applies to every small business in India. The commonly cited general threshold is ₹20 lakh of PAN-wide aggregate turnover, with ₹10 lakh applying in specified cases; eligible businesses supplying only goods may qualify for a conditional ₹40 lakh exemption in jurisdictions that adopted it. Inter-State taxable supplies and other exceptions can require registration below those amounts. After registration, you must follow the filing track that applies to you: normal returns, the QRMP option, or the composition scheme.
How GST registration thresholds work
GST registration is generally measured against aggregate turnover across India for everyone sharing a PAN, not the turnover of one GSTIN, shop, or state. Under the statutory definition reproduced in the CBIC Sectoral FAQs, the calculation includes taxable and exempt supplies, exports, and inter-State supplies. GST and compensation cess are excluded.
That consolidated calculation means separate locations or registrations under the same PAN do not each get a fresh threshold. The applicable limit depends on the kind of supplies you make, the state or Union Territory involved, and whether an exception applies.
Commonly cited thresholds
| Situation | Threshold or rule | Important qualification |
|---|---|---|
| General threshold cited in CBIC FAQs | ₹20 lakh | Not a universal answer for every business; supply type, location, and exceptions matter. CBIC FAQs |
| Specified special-category-state cases | ₹10 lakh | CBIC FAQ material cites this lower figure; verify the current rule for the relevant state and business. CBIC FAQs |
| Eligible persons exclusively supplying goods | Up to ₹40 lakh | A conditional exemption applies only in jurisdictions that adopted it and is subject to exclusions. It is not a nationwide threshold for all sellers. CBIC Union Territory notifications |
CBIC FAQ pages contain legacy wording and examples. Treat the figures above as a way to identify the rule to check, not as an individual liability determination. In particular, a business selling services as well as goods should not assume that the goods-only exemption applies.
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Cases where turnover alone does not decide liability
- Inter-State taxable supplies: CBIC FAQs describe inter-State supply as a potential registration trigger even below the usual threshold, but exceptions exist. Check the supply type and current provisions before concluding that registration is or is not required. CBIC FAQs
- Exempt-only supplies: A person dealing exclusively in exempt supplies is generally not liable to register on turnover alone. CBIC FAQs
- Multiple states: The threshold calculation is PAN-wide, while registration and supply consequences can be state-specific. Do not assess each state’s turnover in isolation. CBIC FAQs
- Voluntary registration: Registering voluntarily makes you a normal taxable person and brings post-registration tax obligations. CBIC FAQs
CBIC states that a person has 30 days from the date liability arises to complete registration formalities. Because the precise application of the rule depends on the circumstances and current law, confirm the deadline for your case against the applicable provisions. CBIC FAQs
Choose the right filing track after registration
Normal filing and QRMP are filing-frequency choices for regular taxpayers. Composition is a separate optional scheme with its own eligibility rules and restrictions.
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| Track | Returns or statements | Tax-payment timing | Key trade-offs |
|---|---|---|---|
| Normal taxpayer, monthly filing | GSTR-1 and GSTR-3B on the applicable schedule | As required for the tax period | Normal taxpayer treatment; GSTR-1 reports outward supplies. |
| QRMP (eligible normal taxpayer) | GSTR-1 and GSTR-3B quarterly | Monthly, through challans | Changes filing cadence, not the monthly payment obligation; subject to eligibility and portal election. |
| Composition | Quarterly CMP-08 payment statements and annual GSTR-4 | Quarterly | Cannot collect GST separately or claim input tax credit; restrictions include inter-State supply. |
Normal taxpayer returns and ordinary due dates
GSTR-1: report outward supplies
GSTR-1 is the monthly or quarterly statement of outward supplies for applicable normal and casual registered taxpayers. The GST Portal guidance covers items including registered-customer invoices, relevant inter-State consumer invoices, credit and debit notes, exports, exempt and nil-rated supplies, and HSN/SAC summaries. The portal states: “Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.” GST Portal GSTR-1 guidance
The portal’s ordinary GSTR-1 due dates are the 11th of the succeeding month for monthly filers and the 13th of the month after the quarter for quarterly filers. Government notifications may extend deadlines, so check the GST Portal for the live due date for each filing period. GST Portal GSTR-1 guidance
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QRMP stands for Quarterly Returns with Monthly Payment. According to the GST Portal QRMP FAQ, taxpayers with PAN-based aggregate annual turnover up to ₹5 crore in the current and preceding financial years, where applicable, may qualify if they meet conditions such as having filed the last due GSTR-3B. The portal applies eligibility and elections at the GSTIN level, so confirm the option and status in the live portal.
Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax dues are paid monthly through challans. It can reduce return-filing frequency without turning monthly tax payment into a quarterly obligation.
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Composition: simpler periodic filings with significant limits
The GST Portal welcome kit describes composition as an optional scheme for eligible small taxpayers. It gives a general preceding-year turnover limit of ₹1.5 crore for goods-only businesses, with lower limits in specified states, and ₹50 lakh for the service or mixed-supply cases described in the kit. These limits and exclusions should be checked against current state-specific rules before opting in. GST Portal Welcome Kit
Composition taxpayers make quarterly payments through CMP-08 and file annual GSTR-4. They cannot issue a taxable invoice to collect GST separately from customers, cannot claim input tax credit, and face restrictions that include inter-State supplies. It is therefore not simply a quarterly version of normal GST filing: assess customer invoicing, credit, and supply plans before choosing it. GST Portal Welcome Kit
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A practical way to check your position
- Calculate PAN-wide aggregate turnover. Combine the relevant supplies of all persons sharing the PAN across India; include taxable and exempt supplies, exports, and inter-State supplies, and exclude GST and compensation cess. CBIC Sectoral FAQs
- Identify your supply mix and locations. Establish whether you supply only goods, services, or both, and identify every state or Union Territory where the rules may affect registration.
- Check for an independent trigger or exemption. Review inter-State taxable supplies, exempt-only activity, state-specific threshold treatment, and any relevant exclusions against current provisions and notifications. CBIC FAQs
- If liable, check the current registration deadline. CBIC states a 30-day period from the date liability arises; verify how that rule applies to your circumstances. CBIC FAQs
- Choose a filing route. Compare normal filing, QRMP eligibility and payment cadence, and composition eligibility and restrictions. Confirm live eligibility and elections on the GST Portal.
- Track each live due date. Use the ordinary return schedule as a baseline, then check for notifications or portal updates that change the date. GST Portal GSTR-1 guidance
Thresholds, exemptions, and due dates can change by notification. For a decision about a particular business, verify the current state-specific notification and GST Portal position rather than relying on a single headline figure.
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