GST Registration Turnover Limit: State-wise Threshold Guide (2026)
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Most founders ask this question the wrong way round. They want to know if their state has a special number, when the number that actually applies to almost everyone is the national baseline. Get that one right first.
Most businesses must register for GST once aggregate turnover crosses ₹40 lakh (goods) or ₹20 lakh (services) in a financial year. Four special-category states (Manipur, Mizoram, Nagaland, and Tripura) have a lower ₹10 lakh threshold for both goods and services. These limits apply PAN-wide across every business location you run in India.
How aggregate turnover is calculated
Aggregate turnover covers more than your revenue in the state you're sitting in. Under section 22 of the CGST Act, it's the total value of all taxable supplies, exempt supplies, exports, and inter-state supplies, added up across every location you operate in India under the same PAN, before tax. Two branches in two different states share one turnover count. Run one branch at 25 lakh and a second at 20 lakh and you're at 45 lakh combined, over the goods threshold, even though neither branch crossed it alone.
Goods vs services: ₹40 lakh vs ₹20 lakh
| Supply type | Threshold | Applies in |
|---|---|---|
| Goods only | ₹40 lakh | Most States and Union Territories |
| Services, or a mix of goods and services | ₹20 lakh | Most States and Union Territories |
| Goods and services (both) | Manipur, Mizoram, Nagaland, Tripura | ₹10 lakh |
These figures come from Notification No. 10/2019-C.T., dated 7 March 2019, and took effect from 1 April 2019. A narrow carve-out sits underneath the goods number: manufacturers of ice cream, pan masala, tobacco products, fly ash bricks, building bricks, bricks of fossil meal, and roofing tiles don't get the 40 lakh uplift. They stay at 20 lakh even in a normal-category state.
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