GST Registration Eligibility Checker

Registration is required when aggregate turnover in a financial year exceeds Rs 20 lakh, or Rs 40 lakh for persons supplying only goods. The Rs 40 lakh goods limit does not apply in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand (Rs 20 lakh), or to suppliers of ice cream, pan masala, tobacco and notified bricks and tiles. In Manipur, Mizoram, Nagaland and Tripura the limit is Rs 10 lakh for goods and services.

Under Section 24 of the CGST Act, registration is compulsory regardless of turnover for persons making inter-state supplies of goods, casual and non-resident taxable persons, persons liable to pay tax under reverse charge, agents supplying on behalf of others, Input Service Distributors, TDS deductors, e-commerce operators, and suppliers of online (OIDAR) services from outside India to unregistered persons. Exemptions apply up to the threshold for inter-state suppliers of services (Notification 10/2017-Integrated Tax), suppliers of services through e-commerce operators (Notification 65/2017-Central Tax), and suppliers of goods through e-commerce operators within one State only, after obtaining an enrolment number (Notification 34/2023-Central Tax).

Select your State or UT, supply type and expected aggregate turnover, and tick any situations that apply. The tool sets the threshold for your State and supply type, compares your turnover with it, and checks the compulsory registration cases and notified exemptions. It then shows whether registration appears required or optional, with the reasons. Composition scheme limits are shown for reference.