The GST registration limit in India is the annual turnover at which you must register for GST. As of 2026, the common thresholds are ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services in most states, with lower limits for special-category states. These figures are revised from time to time and vary by state, so always confirm the current limit on gst.gov.in or with your CA before you rely on it.
What is the GST registration limit right now?
As of 2026, the widely applicable thresholds are ₹40 lakh of annual aggregate turnover for goods and ₹20 lakh for services in most states. Special-category states use lower limits, often ₹20 lakh for goods and ₹10 lakh for services.
Treat these as a starting point, not gospel. The GST Council reviews thresholds periodically, and a state can opt for a different limit. Before you decide whether to register, verify the figure that applies to your state and supply type on gst.gov.in or with your CA. We refresh this page as rules change.
For how registration fits into running a small business, see our pillar guide, GST for small businesses in India.
How do goods and services thresholds differ?
The limit is not the same for everyone. The type of supply you make changes the number.
- Goods: the threshold is generally higher — around ₹40 lakh in most states as of 2026.
- Services: the threshold is generally lower — around ₹20 lakh in most states as of 2026.
- Mixed supply: if you supply both goods and services, the lower services limit usually governs you.
One key point: turnover here means aggregate turnover across all your businesses on the same PAN, all India — not per branch or per client. Confirm how aggregate turnover is calculated for your case on gst.gov.in. If you are a freelancer or sole proprietor, our GST for sole proprietors and freelancers guide covers the service-side rules in detail.
What are special-category states?
Some states get lower thresholds because of their economic or geographic position. As of 2026, these typically include several states in the North-East and certain hill states.
If your business operates in one of these states, your registration limit may be half the standard figure. Because the list and the exact limits can change, do not assume — check the current special-category list and the limit for your state on gst.gov.in or with your CA.
When is registration mandatory regardless of turnover?
The threshold is not the only trigger. In several situations you must register even if you earn far below the limit — including with zero turnover.
- Inter-state taxable supply of goods: selling goods across state lines generally requires registration regardless of turnover (some service providers get relief).
- E-commerce operators and sellers: if you supply through an e-commerce platform, registration is usually mandatory.
- Casual taxable persons: for example, a vendor at an exhibition in another state.
- Reverse charge liability: if you are required to pay tax under reverse charge.
- Non-resident taxable persons and those supplying on behalf of others.
These mandatory triggers and their relaxations change over time, so verify your specific situation on gst.gov.in or with your CA before assuming you are exempt.
Voluntary registration: what are the pros and cons?
You can register for GST even if you are below the threshold. Whether you should depends on your customers and your appetite for compliance.
The advantages
- Claim input tax credit: you can set off the GST you pay on purchases against what you collect.
- Win bigger clients: registered buyers often prefer suppliers who can give them a GST invoice they can claim credit on.
- Sell across states and online: registration opens doors that the unregistered cannot use.
The trade-offs
- Mandatory return filing: the day you register, periodic returns become compulsory — even nil returns.
- Higher prices to consumers: if your customers are individuals who cannot use the credit, adding GST makes you costlier.
- Compliance cost: time, or fees to a CA, every period.
How do you register once you cross the limit?
Registration is done online and is free. In outline:
- Go to gst.gov.in and start a new registration.
- Submit your PAN, business details, and bank and address proofs.
- Complete verification — typically via OTP and document upload.
- Receive your GSTIN, your unique 15-digit GST identification number.
Once you have your GSTIN, you can start raising compliant tax invoices straight away. Set up your free Invodo account and your GSTIN flows into every invoice automatically, with the correct tax split applied.
Staying on the right side of the limit
The registration limit is a line you cross once — and then everything changes. Track your aggregate turnover through the year so the threshold never surprises you, and remember that inter-state and e-commerce activity can pull you in early regardless of turnover.
When you are ready to register and invoice, Invodo keeps your GST records clean from the first bill. Get started free and stop worrying about which limit applies.
Put this into practice with Invodo
GST-compliant invoicing, e-invoicing, and purchase management built for Indian businesses.
Invodo Editorial
Reviewed by a Chartered Accountant
The Invodo editorial team writes practical, India-specific guides on GST and business finance. Compliance content is reviewed by a practising Chartered Accountant.
