"Do I need GST registration?" is the most common question we hear from new founders and side-business owners. The threshold answer is simple; the exceptions are where people get caught.
The basic thresholds
- Goods: ₹40 lakh aggregate turnover in most states (₹20 lakh in special-category states).
- Services: ₹20 lakh (₹10 lakh in special-category states).
- "Aggregate turnover" is PAN-wide — all branches and business lines across India, added together.
When the threshold doesn't protect you
Registration is compulsory from the first rupee if you make inter-state taxable supplies of goods, sell through e-commerce operators that collect TCS, are liable under reverse charge, or are a non-resident taxable person — among other cases.
After you register
Registration is the start, not the end: GSTR-1 and GSTR-3B cycles begin immediately, even for nil months, and input-credit discipline (matching GSTR-2B before claiming) decides whether GST is a pass-through or a cost.
Tip: Voluntary registration can make sense below the threshold if your customers are businesses that want input credit — but weigh the compliance load first.