GST Registration: Do You Need One? (Threshold & Eligibility Explained)
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You must register for GST once your aggregate turnover crosses ₹40 lakh (goods) or ₹20 lakh (services) in most States and UTs — the verified national baseline under s.22, CGST Act, effective from Notification No. 10/2019-C.T. Four special-category states (Manipur, Mizoram, Nagaland, Tripura) keep a lower ₹10 lakh threshold for both goods and services. Certain categories — inter-state suppliers, e-commerce sellers, casual taxable persons, and others under s.24 — must register regardless of turnover.
"Do I need to register for GST?" is the first question almost every founder asks once revenue starts moving — and the honest answer depends on what you sell, where you sell it, and which of a handful of always-register categories you might fall into. This guide covers the verified national threshold, the confirmed state exception, the categories that override turnover entirely, and a figure you've probably seen quoted that is NOT a registration threshold at all.
The National Baseline: ₹40 Lakh (Goods) vs ₹20 Lakh (Services)
Under Section 22 of the CGST Act, 2017, a supplier becomes liable to register once their aggregate turnover in a financial year crosses ₹40 lakh for goods or ₹20 lakh for services, in most States and Union Territories — the goods threshold was raised from ₹20 lakh to ₹40 lakh by Notification No. 10/2019-Central Tax, which States could individually opt into. "Aggregate turnover" is computed PAN-wide across all your business verticals and all of India, not per-branch or per-state — so if you run two lines of business under the same PAN, their turnover is added together for this threshold, not counted separately.
Special-Category States: The Confirmed ₹10 Lakh Exception
| Category | Goods threshold | Services threshold |
|---|---|---|
| National baseline (most States/UTs) | ₹40 lakh | ₹20 lakh |
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