Article · 12 min read

GST Registration Threshold Limits: Goods, Services and Special Category States

ClearTax Editorial Team · ClearTax Free Beginner India

This is the plain-language answer to "do I have to register yet." It lays out the 40 lakh goods / 20 lakh services limits, the lower special-category-state limits, and a state-by-state table so you can check your own state instead of guessing. It also lists the 11 categories (interstate supply, e-commerce sellers, casual and non-resident taxable persons) where registration is mandatory from rupee one, which is the trap most first-time founders miss.

  • Standard limits are 40 lakh turnover for goods and 20 lakh for services, dropping to 20/10 lakh in special category states, computed on aggregate turnover across the same PAN.
  • Interstate supply and selling on marketplaces like Amazon or Flipkart force registration regardless of turnover, so "I'm still small" does not exempt you.
  • Aggregate turnover counts taxable, exempt, export and interstate supplies together, so businesses often cross the line sooner than they expect.
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The question it answers

  1. When do I actually need to register for GST, and what happens if I sell without it?

Read with it

  1. This explains the single biggest reason to register on day one: input tax credit lets you reclaim the GST you pay on your own... ClearTax Article · 15 min read Input Tax Credit (ITC) under GST: Meaning, Conditions and How to Claim ClearTax Editorial Team
  2. A tighter second read that makes the "register early" case concrete: it lists 12 scenarios that force registration regardless... Razorpay Article · 10 min read GST Registration Limits: Thresholds, Mandatory Triggers and Voluntary Registration Razorpay Learn
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