GST registration threshold: ₹40 lakh, ₹20 lakh or ₹10 lakh, and who must register at any turnover
Which limit is yours
| You supply | Usual limit |
|---|---|
| Only goods (state adopted the higher limit) | ₹40 lakh |
| Services, or goods and services | ₹20 lakh |
| Special-category states (as notified) | ₹10 lakh / ₹20 lakh |
Telangana: when the ₹40 lakh goods limit came in (2019), Telangana was among the states that kept ₹20 lakh for goods. Confirm the current position on the GST portal or with your CA before relying on either figure.
What counts in aggregate turnover
- Taxable and exempt supplies, exports and inter-state supplies
- All GSTINs on the same PAN across India
- Not counted: the GST itself, and inward supplies on which you pay tax under reverse charge
Creators and freelancers: income from foreign clients or platforms that qualifies as export of services is zero-rated, but it still counts towards aggregate turnover.
Registration needed at any turnover (section 24, main cases)
- Inter-state taxable supply of goods (inter-state services up to the threshold are exempt from registration)
- Casual taxable persons and non-resident taxable persons
- Persons liable to pay tax under reverse charge
- E-commerce operators, and sellers whose platform collects TCS (some relaxations are notified, so check yours)
- Input Service Distributors and persons required to deduct TDS under GST
Common mistakes
- Counting only this month's sales. The test is aggregate turnover in the financial year; once you cross it, the 30-day clock starts.
- Leaving out exempt sales. Exempt supplies count towards the threshold.
- Using the ₹40 lakh limit when you also sell a service. Even small service income moves you to ₹20 lakh.
- Selling one order to another state without registering. Inter-state goods supply needs registration from the first sale.
Checklist
- Goods only, services, or both?
- Your state's limit confirmed
- Turnover across all PAN branches added, including exports and exempt sales
- Section 24 compulsory cases ruled out
- REG-01 filed within 30 days of crossing
Frequently asked questions
What is the GST registration limit for services?
₹20 lakh aggregate turnover in a financial year (₹10 lakh in some special-category states).
Who gets the ₹40 lakh GST limit?
Businesses that supply only goods, in states that adopted the higher limit notified in 2019. Certain goods are excluded and compulsory-registration cases still apply.
Does export income count towards the GST threshold?
Yes. Exports are zero-rated but are included in aggregate turnover.
How soon must I apply after crossing the limit?
Within 30 days of becoming liable, in Form GST REG-01 on the GST portal.
Official sources
Not tax or legal advice. This is a free explainer of public rules; deadlines and rules can change by notification, so confirm on the official portal or with your CA before you file. Last checked 20 Oct 2026.
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