GST Registration Limit (2026)

You must register for GST once aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower in special category states). Check your case below, then see the state-wise limits, what counts as turnover, and who must register regardless.

State / UT of your place of business

What do you supply?

Aggregate turnover this financial year (₹ lakh)

I deal in ice cream, pan masala, or tobacco I make inter-state supplies, sell via an e-commerce operator, or pay tax under reverse charge

Your threshold
Aggregate turnover
Registration required?

Already registered? Look up a GSTIN, check your return due dates, or see if e-invoicing applies.

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The GST registration limit in one line

Register for GST once your aggregate turnover in a financial year exceeds ₹40 lakh (goods) or ₹20 lakh (services). The ₹40 lakh limit is only for businesses supplying goods exclusively — if you supply any services, or make inter-state supplies, or deal in ice cream / pan masala / tobacco, your limit is ₹20 lakh. Special category states have lower limits, and some persons must register regardless of turnover.

GST registration threshold — goods vs services

Type of supply	Normal states	Special category states
Goods only	₹40 lakh	₹20 lakh
Services (or goods + services)	₹20 lakh	₹10 lakh^*

^* The ₹10 lakh services limit applies only in Manipur, Mizoram, Nagaland, and Tripura. All other special category states use ₹20 lakh for services.

Which states have the lower limit?

Most of India uses ₹40 lakh (goods) / ₹20 lakh (services). The exceptions:

₹20 lakh goods / ₹20 lakh services: Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry, Telangana.
₹20 lakh goods / ₹10 lakh services: Manipur, Mizoram, Nagaland, Tripura.

Note: although Assam, Himachal Pradesh, Jammu & Kashmir and Ladakh are hilly / special category states, they opted for the higher ₹40 lakh goods limit, so they behave like normal states.

What counts as "aggregate turnover"

The limit is tested on PAN-level aggregate turnover, computed across all your GSTINs and states on an all-India basis. It includes:

Taxable supplies + exempt supplies + exports + inter-state supplies
The total for the whole PAN, not a single branch or GSTIN
Excludes GST itself (CGST/SGST/IGST/cess) and the value of inward supplies taxed under reverse charge

Because it is turnover-based, a loss-making business with high sales can still cross the limit — profit is irrelevant.

When you must register regardless of turnover (Section 24)

Some persons must register even if turnover is below the limit — the threshold does not protect them:

Persons making any inter-state taxable supply of goods
Persons supplying through an e-commerce operator that collects TCS
Persons liable to pay tax under reverse charge
Casual taxable persons and non-resident taxable persons
Persons required to deduct TDS (Section 51) or collect TCS (Section 52)
Input service distributors and agents supplying on behalf of others
Providers of online (OIDAR) services from outside India to unregistered persons

Inter-state supply of services up to ₹20 lakh is exempt from this compulsory rule — only inter-state supply of goods triggers it.

Why the ₹40 lakh limit can drop to ₹20 lakh

The ₹40 lakh goods threshold is a concession with conditions. You fall back to ₹20 lakh if any of these apply:

You supply services as well as goods (mixed supply)
You make inter-state supplies
You deal in ice cream and edible ice, pan masala, or tobacco and manufactured tobacco substitutes (also fly-ash bricks, building bricks, and roofing tiles)
Your state is in the ₹20 lakh group above

Voluntary registration

You can register even below the limit. It is worth it if your customers are GST-registered businesses (they can claim input tax credit on your invoices), if you want to claim ITC on your own purchases, or if you sell on marketplaces that require a GSTIN. Once registered, you must file returns even in nil months.

Related Tools

E-Invoice Limit & Applicability — check if e-invoicing applies once you're registered
GSTIN Details & Lookup — verify any GST number and see the business
GST Return Due Dates — GSTR-1, GSTR-3B, QRMP, and annual deadlines
GST Calculator — add or remove GST with CGST/SGST/IGST split

Crossed the limit and raising invoices?

Once registered, pull every purchase and sales invoice into one Excel sheet — upload the PDFs and extract GSTIN, tax, and totals automatically.

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Frequently Asked Questions

What is the GST registration limit in India?

Registration is mandatory once aggregate turnover exceeds ₹40 lakh for goods or ₹20 lakh for services in a financial year. Special category states are lower — ₹20 lakh for goods, and ₹10 lakh for services in Manipur, Mizoram, Nagaland and Tripura. Some persons must register regardless of turnover under Section 24.

What is the GST registration limit for services?

₹20 lakh of aggregate turnover for most of India, and ₹10 lakh only in Manipur, Mizoram, Nagaland and Tripura. The higher ₹40 lakh limit is for exclusive suppliers of goods, so it never applies to service providers.

Who gets the ₹20 lakh goods limit instead of ₹40 lakh?

Businesses in Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry, Telangana, Manipur, Mizoram, Nagaland and Tripura. You also lose the ₹40 lakh limit if you make inter-state supplies, sell via an e-commerce operator, or deal in ice cream, pan masala, or tobacco.

What is aggregate turnover for GST registration?

The PAN-level total of all taxable, exempt, export, and inter-state supplies across every GSTIN in India. It excludes GST itself and inward reverse-charge supplies. The limit is tested on this all-India figure, not a single branch.

Do I have to register for GST even below the limit?

Sometimes. Under Section 24, registration is compulsory regardless of turnover for inter-state supply of goods, selling via an e-commerce operator, reverse-charge liability, casual/non-resident taxable persons, TDS/TCS deductors, input service distributors, and agents. You may also register voluntarily to claim input tax credit.

Is the GST limit based on turnover or profit?

Turnover, not profit. The threshold looks at aggregate turnover — total value of supplies — so a high-sales, low-margin business can cross the limit even in a loss-making year.