Is the GST registration threshold ₹40 lakh or ₹20 lakh?

Both, depending on what you supply. ₹40 lakh applies to goods-only suppliers in most States and UTs. ₹20 lakh applies to services, or a mix of goods and services, in most States and UTs.

Which states have a ₹10 lakh GST registration threshold?

Manipur, Mizoram, Nagaland, and Tripura, for both goods and services. This guide states only these four states with confidence. The tier mapping for other North-Eastern and hill states needs a direct CBIC notification check before it's published as fact.

Is ₹75 lakh a GST registration threshold?

No. ₹75 lakh is the turnover eligibility limit for the composition scheme in North-Eastern states and Himachal Pradesh, an optional regime available to businesses that already hold a GST registration.

Is the GST threshold calculated per branch or across my whole business?

Across your whole business. Aggregate turnover is calculated PAN-wide across every location you operate in India.

Does the threshold matter if I sell through an e-commerce marketplace?

No. Section 24 of the CGST Act makes GST registration mandatory for e-commerce sellers regardless of turnover, overriding the threshold table entirely.

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.

This article is general information, not legal advice. If you need advice for your specific situation, contact BuildWright directly.

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GST Registration Turnover Limit: State-wise Threshold Guide (2026)

How aggregate turnover is calculated

Goods vs services: ₹40 lakh vs ₹20 lakh

The four special-category states with a lower limit

Why the ₹75 lakh figure you may have seen isn't a registration number

Mandatory registration regardless of turnover

What happens if you cross the threshold and don't register