When you must register, when you must register regardless of turnover, and voluntary registration
GST registration is required once your aggregate turnover crosses Rs 40 lakh for goods or Rs 20 lakh for services (Rs 10 lakh in special-category states). But some situations make registration compulsory regardless of turnover, including inter-state supply of goods, selling through an e-commerce operator, and being liable to pay GST under reverse charge. You can also register voluntarily below the threshold, which is often worth it if you export services or your customers need a GST invoice.
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The turnover thresholds
For a supplier of goods, registration is required once aggregate turnover crosses Rs 40 lakh in a financial year. For a supplier of services, the threshold is Rs 20 lakh, reduced to Rs 10 lakh in the special-category states. Aggregate turnover is computed across all your GSTINs on the same PAN, all-India, and includes exempt supplies. Track your rolling turnover so you register on time, late registration is a common and avoidable problem.
When you must register regardless of turnover
Section 24 lists situations where registration is compulsory whatever your turnover.
warningSelling goods inter-state, or through a marketplace, usually forces registration even if you are well below Rs 40 lakh. Check Section 24 before assuming the threshold protects you.
Inter-state supply of goods (note: small intra-state service suppliers get the threshold)
Persons supplying through an e-commerce operator (with a narrow small intra-state exemption from 1 Oct 2023)
Persons liable to pay GST under reverse charge
Casual taxable persons and non-resident taxable persons
Persons required to deduct TDS or collect TCS under GST
Voluntary registration
You can register voluntarily below the threshold. It is often worth it if you export services (so you can claim input-credit refunds on zero-rated exports), if your business customers need a GST invoice to claim their own input credit, or if you buy a lot of GST-bearing inputs and want to recover the credit. The trade-off is the compliance load of regular returns, so weigh it against the benefit.
Relaxation notification for small intra-state e-commerce suppliers (1 October 2023)
Frequently asked questions
When do I have to register for GST?+
Once your aggregate turnover crosses Rs 40 lakh for goods or Rs 20 lakh for services (Rs 10 lakh in special-category states). Aggregate turnover is all-India across every GSTIN on your PAN and includes exempt supplies. Track your rolling turnover through the year so you register on time.
Do I have to register even below the threshold?+
In some cases yes. Section 24 makes registration compulsory regardless of turnover for inter-state supply of goods, supplying through an e-commerce operator (with a narrow small intra-state exemption from October 2023), being liable under reverse charge, and a few other situations. So check Section 24, the threshold does not always protect you.
Should I register voluntarily?+
Often worth it if you export services (to claim input-credit refunds on zero-rated exports), if your business customers need a GST invoice for their own credit, or if you buy a lot of GST-bearing inputs and want to recover the credit. The downside is the compliance of regular returns, so weigh the benefit against the load.
Does selling online force me to register?+
Usually yes. Persons supplying through an e-commerce operator generally must register under Section 24 regardless of the threshold, particularly for inter-state sales. A narrow relaxation from 1 October 2023 exempts small sellers making only intra-state supplies through a marketplace, below the threshold. Most online sellers register.