GST Registration Eligibility Checker
Technical Guide on GST Registration Limits (2026)
The GST framework in India categorizes businesses into distinct buckets for registration purposes. Understanding these partitions is critical for statutory compliance.
1. Aggregate Turnover Thresholds (Section 22)
Section 22 of the CGST Act stipulate that every supplier shall be liable to be registered in the State or Union Territory from where they make a taxable supply if their aggregate turnover in a financial year exceeds the specified limit.
| Category of State | Goods Only | Services / Mixed |
|---|---|---|
| Normal Category (including AS, HP, J&K, MH, KA, TN, etc.) | ₹40 Lakhs | ₹20 Lakhs |
| Special Category (B) (Arunachal, ML, SK, UK, PY, TS) | ₹20 Lakhs | ₹20 Lakhs |
| Special Category (A) (MN, MZ, NG, TR) | ₹10 Lakhs | ₹10 Lakhs |
Note: If your entity has branches across multiple categories, the lowest threshold among all states where you operate applies to your entire business under that PAN.
2. Compulsory Registration (Section 24)
Notwithstanding the turnover limits mentioned above, Section 24 mandates registration for specific categories. In these cases, even if your annual turnover is ₹1, you are legally required to obtain a GSTIN before commencing business:
- Inter-state Taxable Supply of Goods: Any business supplying goods from one state to another (Intra-state service providers have a ₹20L exemption per Notif 10/2017-IT).
- Casual Taxable Persons (CTP): Persons who occasionally undertake transactions in a state where they have no fixed place of business.
- Non-Resident Taxable Persons (NRTP): Persons residing outside India who occasionally undertake supplies in India.
- Reverse Charge (RCM): Persons who are required to pay tax under the reverse charge mechanism.
- E-commerce Operators/Sellers: Persons who are required to collect tax at source (TCS) or those supplying goods through such platforms.
3. The Concept of 'Aggregate Turnover'
Aggregate turnover is calculated on a PAN-India basis. It includes:
- All taxable supplies.
- Exempt supplies (e.g., alcohol, petroleum, or exempt services).
- Exports of goods or services.
- Inter-state supplies of persons having the same PAN.
It excludes central tax, state tax, union territory tax, integrated tax, and cess.
4. Voluntary Registration (Section 25)
A person, though not liable to be registered under Section 22 or Section 24, may get themselves registered voluntarily. Under **Section 25(3)**, such persons are entitled to all benefits of a regular taxpayer, most notably the ability to claim **Input Tax Credit (ITC)** on their business purchases.
Frequently Asked Questions
Is GST mandatory for freelancers providing services online?
Do I need a GST number to sell on Amazon or Flipkart?
What is the penalty for not registering under GST?
Can I have multiple GST registrations in one state?
Statutory Disclaimer (FY 2026-27): This tool is for informational purposes only and does not constitute professional tax or legal advice. Logic is based on the Income Tax Act, 2025 and GST Rules, 2026 as of the date of generation. While we strive for precision, final liability and registration requirements are subject to the determination of the Jurisdictional Tax Officer. Users are advised to consult a qualified Chartered Accountant before taking any compliance action. Eligibilitytools.in assumes no liability for any penalties or losses arising from the use of this tool.