Knowledge Centre
Do you need GST registration yet?
Registration is driven mainly by turnover, but several situations require it regardless of how small you are.
The turnover thresholds
Broadly, registration becomes compulsory above forty lakh rupees of aggregate turnover for a business supplying goods, and twenty lakh for services, with lower limits of twenty and ten lakh in certain special category states. Aggregate turnover is computed across all your registrations on the same PAN.
When it applies regardless of turnover
Some situations require registration from the first rupee, including making inter-state taxable supplies of goods, selling through an e-commerce operator, and being liable under reverse charge. This catches out small businesses that take one out-of-state order.
While you are under it
You must not charge GST and you issue a Bill of Supply. Keep your records as though you were registered — clean party addresses, HSN or SAC codes, invoice sequence — because it makes the transition trivial rather than a data clean-up.
A caution
These are the general rules and the detail matters. Aggregate turnover, special category states and the inter-state supply rules all have qualifications. Check your own position with your accountant rather than relying on a summary.
General information about how GST works, not tax advice. Rules change and the detail matters, so check your own position with your accountant.
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