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Usually, a small seller must register for GST before making a taxable interstate sale of goods, even when turnover is below the ordinary registration threshold. Section 24 of the Central Goods and Services Tax Act, 2017 (CGST Act) makes interstate taxable suppliers subject to compulsory registration. That rule has important exceptions, especially for certain service suppliers and qualifying handicraft sellers. Sales through an online marketplace can involve another set of registration rules.
The correct answer depends on four facts: whether the supply is goods or services, whether it is taxable, whether it crosses a state or Union-territory boundary, and whether a current notification covers the seller. Treat the turnover threshold as only one part of the analysis, not an automatic exemption.
Start by classifying the sale
GST registration is triggered by the nature of the supply, not simply by the seller’s annual sales figure. Before relying on any threshold, identify the transaction in this order:
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- Is the supply taxable? A seller supplying only exempt or non-taxable items may fall under a different rule.
- Is it interstate? An interstate supply generally has a supplier and place of supply in different states or Union territories.
- Does a notification create an exception? The exception must cover your category, turnover, location and operating conditions.
If the transaction is a taxable interstate supply of goods and no specific exemption applies, begin with the assumption that registration is compulsory.
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Taxable interstate goods: the general compulsory-registration rule
Section 24 of the CGST Act lists persons making an interstate taxable supply among those required to register. This compulsory-registration provision operates notwithstanding the ordinary threshold provisions. In practical terms, a small seller cannot safely say, “My turnover is below the threshold, so I can sell goods to another state without GST.”
For example, suppose a seller in Maharashtra ships taxable kitchenware to a customer in Karnataka. If the transaction is an interstate taxable supply and no notification exempts that seller, the seller should obtain GST registration before making the supply. The same starting rule applies to a one-time interstate order and to a regular catalog business; the scale of the business does not by itself remove the section 24 requirement.
This is different from a seller whose entire output is exempt or non-taxable. Section 23 and related notifications can remove registration liability for specified classes, but the seller must fit the relevant statutory or notified conditions. A mixed business selling both exempt and taxable products should not treat the exempt product line as protection for the taxable interstate sales.
Goods and services are treated differently
The most common mistake is applying the goods rule to every interstate transaction. CBIC material describes a threshold-based exception for certain interstate service suppliers. The exception is conditional and must be checked against the notification in force, the supplier’s state and the nature of the service.
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| Supply situation | Starting position | Important qualification |
|---|---|---|
| Taxable goods sold interstate | Compulsory registration under section 24 | Check whether a specific exemption, such as the handicraft notification, applies. |
| Certain taxable services supplied interstate | A threshold-based exception may be available | CBIC material refers to ₹20 lakh, or ₹10 lakh for specified states, in the relevant service-supplier context. These figures are conditional, not a universal threshold for every seller. |
| Only exempt or non-taxable supplies | Registration may not be required | Confirm that every supply is covered; one taxable product can change the result. |
| Services supplied through an e-commerce operator | Separate e-commerce rules apply | Some service suppliers have an exception, but the conditions and current notifications must be verified. |
The ₹20 lakh and ₹10 lakh figures should therefore be read as limits in a particular notified service-supplier exception, not as a nationwide answer to every “below threshold” question. State category, service type and the notification’s conditions all matter.
When a handicraft-goods exception may apply
CBIC Notification 8/2017-Integrated Tax provides an exemption for qualifying suppliers of specified handicraft goods making interstate supplies. It does not create a blanket exemption for every handmade product or every small artisan business.
The notification contains qualifying aggregate-value limits of ₹20 lakh and ₹10 lakh for its covered categories, together with additional conditions. The limits and conditions must be read with the notification’s definitions and any later amendments. A product that is marketed as “handmade” is not automatically a notified handicraft item.
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Check these conditions before relying on the notification
- Confirm that the product appears within the notification’s covered handicraft category.
- Check the applicable aggregate-value limit for the supplier’s category and state.
- Verify that the seller meets every procedural and documentary condition.
- Review the current amended text before each filing period; an older copy may not reflect later changes.
- Keep evidence supporting product classification, turnover and the interstate nature of supplies.
If any condition is uncertain, registering voluntarily before making taxable interstate sales is safer than treating the exemption as automatic. Voluntary registration creates compliance work, but an unsupported exemption can create tax, interest and penalty exposure.
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Online marketplace sales need a separate analysis
Selling through a marketplace does not produce one universal GST result. The answer depends on what is being supplied, who the contracting supplier is, how the operator handles the transaction and which notification applies.
Goods sold through an operator
For taxable goods, compulsory-registration provisions can apply to suppliers using an e-commerce operator even when the seller’s turnover is small. Do not assume that the marketplace’s GST registration, tax collection or invoice system substitutes for the seller’s own registration. Confirm whether the seller is the supplier shown on the tax invoice and whether the operator’s terms place any additional obligations on the seller.
Services sold through an operator
CBIC FAQs describe an exception for certain service suppliers using e-commerce operators. That exception is not interchangeable with the goods rule and can depend on the service category, turnover and notification conditions. A seller should identify the exact service and check the current rule rather than copying the treatment of another marketplace vendor.
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GST notifications and e-commerce provisions have changed over time. A marketplace help page, blog post or seller forum may describe an earlier position. Use the current law, notification and GST Portal instructions for the date on which you begin supplying.
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How to register when liability arises
When the compulsory-registration rule applies, use the official GST Portal and record the date on which the liability arose. The portal’s normal-taxpayer guidance states that, when the application is filed within 30 days of the liability date, registration is effective from the date that liability arose.
- Open the GST Portal and choose Services > Registration > New Registration.
- Select the taxpayer type and state or Union territory, then enter the legal name, PAN, email address and mobile number requested in Part A.
- Verify the contact details through the portal’s one-time-password process and note the temporary reference number.
- Complete Part B with the business, promoter or proprietor, principal-place-of-business and authorised-signatory details requested by the form.
- Upload the supporting information the portal asks for, review the declaration and authenticate the application using the available verification method.
- Save the acknowledgement and application reference so you can monitor clarification requests and the final GSTIN.
Do not wait for the first customer to demand a GSTIN. If the 30-day window is missed, the effective-date outcome can differ, so check the current portal guidance or obtain professional advice before filing.
Casual taxable persons
A seller that has no fixed place of business in the state from which it will make a taxable supply may be treated as a casual taxable person. The GST Portal provides a separate application route and requires advance filing before the taxable activity begins. Because the timing and tax-deposit requirements are distinct from those for a normal taxpayer, confirm the current portal instructions before accepting an event, exhibition or temporary-state order.
What changes after registration
Registration is not merely permission to ship. A registered interstate seller generally needs to:
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- Issue GST-compliant tax invoices and identify the applicable integrated GST treatment.
- Maintain sales, purchase and stock records supporting the returns.
- File the returns and statements applicable to the registration, including nil filings when required.
- Reconcile marketplace reports, customer invoices and tax collected or reported by an operator.
- Monitor changes in product classification, place-of-supply rules and exemption notifications.
These obligations are why a seller should decide registration before advertising interstate delivery. Pricing should account for the tax treatment and the administrative cost of remaining compliant.
Worked examples
Example 1: Small interstate goods seller
A home business in Gujarat sells ₹6 lakh of taxable accessories during the year and receives an order from Rajasthan. The annual amount is below the ordinary threshold often discussed online, but the transaction is a taxable interstate supply of goods. Unless a specific notification covers the goods and seller, section 24 points to compulsory registration.
Example 2: Interstate consultant
A consultant supplies taxable services from Delhi to clients in other states. The consultant should check whether the notified service-supplier exception applies, including the relevant ₹20 lakh or ₹10 lakh limit and the state classification. The consultant cannot simply import the goods rule or assume that being below ₹20 lakh always removes liability.
Example 3: Artisan marketplace order
An artisan ships handmade décor from Rajasthan to a buyer in another state through an online marketplace. The artisan must first establish whether the item is a handicraft covered by Notification 8/2017-Integrated Tax, whether the applicable aggregate-value limit is met and whether all conditions are satisfied. Marketplace participation does not prove eligibility.
Example 4: Mixed taxable and exempt catalog
A seller supplies exempt religious books and taxable stationery interstate. The exempt line may not require registration by itself, but the taxable stationery can trigger compulsory registration. The seller must analyze the taxable supply rather than averaging the two lines together.
Common mistakes and how to correct them
- Using turnover as the only test: Reclassify the supply under section 24 before applying any threshold.
- Calling every handmade product a handicraft: Match the product to the notification’s specified category and retain evidence.
- Applying a service exception to goods: Separate the analysis by supply type.
- Assuming marketplace registration covers the seller: Identify the legal supplier and review the operator-specific rule.
- Relying on an old threshold chart: Check the current notification and portal instructions for the relevant date.
- Filing late: Record the date the registration liability arose and use the 30-day rule for normal taxpayers as a deadline control.
A practical decision checklist
- List every product or service you will supply interstate.
- Mark each item taxable, exempt or non-taxable.
- Determine whether each transaction is interstate under the place-of-supply rules.
- For taxable goods, presume compulsory registration unless a specific exemption clearly applies.
- For services, test the notified exception and its ₹20 lakh or ₹10 lakh conditional limit where relevant.
- For handicrafts, verify Notification 8/2017-Integrated Tax, category, value limit and conditions.
- For marketplace sales, analyze the operator arrangement separately.
- Apply through the GST Portal within the applicable timing window and keep the acknowledgement.
If the classification, state category or notification condition is unclear, obtain advice from a GST professional before accepting the interstate order. The cost of checking eligibility is usually lower than correcting unregistered taxable sales later.
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