The turnover thresholds that make GST registration mandatory

GST registration is not optional once turnover crosses a line — Section 22 of the CGST Act makes it mandatory above a threshold that differs by what you supply and where you operate. The matrix above lays out the four-cell grid plus the separate category of suppliers who must register no matter how small they are. Aggregate turnover here means all-India, PAN-level taxable plus exempt supplies — not the turnover of a single branch.

For a supplier dealing **exclusively in goods**, the threshold is **₹40 lakh** in normal-category states and **₹20 lakh** in special-category states. For a supplier of **services, or any mixed supply**, the threshold is lower: **₹20 lakh** in normal states and **₹10 lakh** in special-category states. The ₹40 lakh goods threshold came in via CBIC Notification 10/2019-Central Tax; states could opt in or stay at ₹20 lakh, so a goods supplier should confirm their own state's adopted limit. "Special-category states" is the constitutional grouping that includes the North-Eastern states and certain hill states, which carry the lower thresholds.

Crossing the turnover line is not the only trigger. Section 24 of the CGST Act lists persons who must register **regardless of turnover** — even at ₹1 of turnover. These include anyone making an **inter-state taxable supply of goods**, **e-commerce operators and the sellers who supply through them**, persons **liable to pay tax under reverse charge**, **casual taxable persons** and **non-resident taxable persons**, input service distributors, and TDS/TCS deductors. A small trader who sells goods to another state, or who lists on an e-commerce marketplace, is in the compulsory-registration net from the first rupee.

The practical consequence is that the threshold question has two parts: am I over the turnover limit for my supply type and state, *and* do I fall into any Section 24 category that overrides the limit? Many first-year businesses register because of Section 24 (inter-state or e-commerce) long before their turnover would ever have required it. The companion CSV below carries the full grid — category, normal-state threshold, special-category threshold, and the governing provision — under CC-BY-4.0.