GST registration limit: when do you need GST?
Updated 22 October 2026 · 4 min read
Whether you must register for GST depends on what you sell, where you are and how much you sell in a year. Here are the limits and the cases where size doesn't matter.
Turnover limits
| You supply | Most states | Special category states |
|---|---|---|
| Goods only | ₹40 lakh | ₹20 lakh |
| Services (or goods and services) | ₹20 lakh | ₹10 lakh |
Which states use the lower limits has changed over time — check your state's current position on the GST portal or with your CA before relying on a figure.
How turnover is counted
- Aggregate turnover for the whole PAN across India — all branches together.
- It includes taxable, exempt and export sales.
- It excludes the GST itself.
When you must register whatever your turnover
- You sell goods to another state (inter-state supply of goods).
- You sell goods through an online marketplace that collects tax at source (some small sellers supplying only within their own state are exempt — check the current rules).
- You are a casual taxable person or a non-resident taxable person.
- You must pay tax under reverse charge.
Common questions
What is the GST registration limit for goods?+
₹40 lakh of annual turnover in most states, ₹20 lakh in special category states.
What is the GST registration limit for services?+
₹20 lakh of annual turnover in most states, ₹10 lakh in special category states.
Is turnover counted per branch?+
No. It is counted for the whole PAN across India.
Sources
This guide is general information, not legal or tax advice. Rules change; confirm with your CA or the official notification.
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