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Do You Need GST Registration? Turnover Limits by State

A business that only supplies goods can stay unregistered up to ₹40 lakh of turnover a year in most states, and service providers up to ₹20 lakh. The limits are lower in some states, and interstate suppliers and e-commerce sellers must register whatever their turnover.

The turnover limits

  • Goods only: ₹40 lakh a year in most states, since 1 April 2019.
  • Services: ₹20 lakh a year, or ₹10 lakh in some special category states.
  • The limit is tested on aggregate turnover for the financial year.
[2]

Where the ₹40 lakh limit does not apply

The ₹40 lakh exemption for goods does not cover intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand. It also does not cover ice cream, pan masala or tobacco, or anyone who must register compulsorily. [1]

Who must register at any turnover

Some businesses must register even below the limit, including those making interstate supplies and e-commerce operators. Check with a CA if you sell across state lines or through an online marketplace. [2]

What to ask a CA

  • Does my turnover, counted across all my branches, cross the limit for my state?
  • Do I sell anything that needs registration at any turnover?
  • Would registering voluntarily help me, for example to claim input tax credit?
  • What is your fee for registration, and for monthly or quarterly returns after that?

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Questions

What is the GST registration limit for services?

₹20 lakh of aggregate turnover a year, or ₹10 lakh in some special category states.

What is the GST registration limit for goods?

₹40 lakh a year in most states for businesses that only supply goods, since 1 April 2019.

Which states have a lower GST limit for goods?

The ₹40 lakh exemption does not cover intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand.

Sources

  1. Notification No. 10/2019-Central Tax (Mar 7, 2019), GST Council
  2. GST registration threshold limits, ClearTax

This guide is general information, not tax advice. It summarizes the sources above, which were last checked on October 23, 2026. Talk to a chartered accountant about your own situation.

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