GST Registration Eligibility Checker — Do I Need GST?
Answer 5 simple questions to find out if your business needs GST registration. The tool checks your turnover against threshold limits (₹40L for goods, ₹20L for services), identifies compulsory registration triggers (interstate supply, e-commerce, reverse charge), and tells you whether registration is mandatory, not required, or recommended. Based on Sections 22 and 24 of the CGST Act, 2017 for FY 2025-26.
Check Your GST Registration Eligibility
How to Use the GST Registration Eligibility Checker
This tool evaluates your business against the GST registration rules under Sections 22 and 24 of the CGST Act, 2017. Follow these steps:
Step 1 — Select Supply Type
Choose whether your business deals in goods, services, or both. This determines which turnover threshold applies — ₹40 lakh for goods or ₹20 lakh for services in normal states.
Step 2 — Enter Turnover & State
Enter your aggregate annual turnover and select whether your business is in a normal category state or a special category state (Manipur, Mizoram, Nagaland, Tripura). Special category states have lower thresholds.
Step 3 — Check Special Conditions
Indicate if you make interstate supplies, sell on e-commerce platforms, or fall under any compulsory registration category. These conditions override turnover thresholds — registration becomes mandatory regardless of how much you earn.
CA Tip: Even if your turnover is below the threshold, consider voluntary GST registration if you supply to other registered businesses. Without GST, your B2B customers cannot claim Input Tax Credit on purchases from you, which makes you less competitive. Many businesses register voluntarily for this reason alone.
GST Registration Threshold Limits for FY 2025–26
The GST Council has set different turnover thresholds based on supply type and state category. These limits were revised at the 32nd GST Council Meeting effective from April 2019 and remain unchanged for FY 2025-26:
| Supply Type | Normal States | Special Category States |
|---|---|---|
| Goods only | ₹40 lakh | ₹20 lakh |
| Services only | ₹20 lakh | ₹10 lakh |
| Both Goods & Services | ₹20 lakh (lower limit applies) | ₹10 lakh |
Normal category states include Maharashtra, Karnataka, Tamil Nadu, Gujarat, Delhi, Uttar Pradesh, Rajasthan, West Bengal, Andhra Pradesh, Telangana, Kerala, Punjab, Haryana, Bihar, Jharkhand, Chhattisgarh, Madhya Pradesh, Odisha, Goa, Himachal Pradesh, Uttarakhand, Assam, Jammu & Kashmir, Ladakh, and all Union Territories except those in special category.
Special category states with the lowest thresholds are Manipur, Mizoram, Nagaland, and Tripura. Other northeastern states (Arunachal Pradesh, Meghalaya, Sikkim) follow normal category limits as per the latest CBIC notifications.
Taxable supplies + Exempt supplies + Exports + Interstate supplies
Excludes:
GST taxes & cess + Inward supplies under Reverse Charge + Non-GST supplies
Important: Calculated on PAN-India basis (not state-wise)
When is GST Registration Compulsory Regardless of Turnover?
Section 24 of the CGST Act lists categories of persons who must register for GST irrespective of their aggregate turnover. If you fall under any of these, the threshold limits do not apply:
| Category | Section | Who It Covers |
|---|---|---|
| Interstate suppliers | 24(i) | Anyone selling goods or services to another state/UT |
| Casual taxable persons | 24(ii) | Temporary business in a state where they have no fixed place |
| Reverse charge recipients | 24(iii) | Persons required to pay tax under reverse charge mechanism |
| E-commerce sellers | 24(ix) | Suppliers selling through Amazon, Flipkart, Meesho, etc. |
| E-commerce operators | 24(x) | Platforms like Amazon, Swiggy, Zomato that collect TCS |
| Non-resident taxable persons | 24(v) | Foreign persons doing business in India |
| Agents / Principals | 24(vii) | Persons selling on behalf of others |
| Input Service Distributors | 24(viii) | Businesses distributing ITC across multiple GSTINs |
| TDS deductors | 24(vi) | Government departments and specified persons deducting TDS under GST |
| Online gaming operators | 24(xia) | Persons supplying online money gaming from outside India |
Important: The penalty for not registering when required is 10% of the tax due or ₹10,000 whichever is higher under Section 122 of the CGST Act. If tax evasion is proved, the penalty can go up to 100% of the tax amount. Register within 30 days of becoming liable on the GST portal.
GST Composition Scheme — Alternative for Small Businesses
If your turnover is above the registration threshold but below ₹1.5 crore (for goods) or ₹50 lakh (for services), you may opt for the GST Composition Scheme which offers simplified compliance:
| Business Type | Turnover Limit | Tax Rate |
|---|---|---|
| Manufacturers | Up to ₹1.5 Crore | 1% (0.5% CGST + 0.5% SGST) |
| Traders | Up to ₹1.5 Crore | 1% (0.5% CGST + 0.5% SGST) |
| Restaurants (no alcohol) | Up to ₹1.5 Crore | 5% (2.5% CGST + 2.5% SGST) |
| Service providers | Up to ₹50 Lakh | 6% (3% CGST + 3% SGST) |
Composition dealers cannot make interstate supplies, cannot collect GST from customers, cannot claim Input Tax Credit, and must file only CMP-08 quarterly and GSTR-4 annually. This scheme is ideal for small businesses selling locally to end consumers.
CA Tip: The composition scheme works best for B2C businesses with minimal input costs. If your business has significant purchases on which GST is paid, you will lose the ITC benefit under composition. The ICAI recommends running both calculations before opting for composition to ensure it actually saves money versus regular registration.
GST Registration Process — Step by Step
GST registration is entirely online through the GST portal (gst.gov.in). The process is free of government charges. Here is the step-by-step procedure:
Documents Required
PAN card (mandatory), Aadhaar card, business registration proof (partnership deed, incorporation certificate, or shop act licence), address proof of business premises (rent agreement or electricity bill), bank account details with cancelled cheque, photographs of authorised signatory, and Digital Signature Certificate for companies and LLPs.
Registration Timeline
Once applied, GST registration is typically processed within 3–7 working days. Aadhaar-authenticated applications are processed faster. If the officer raises a query, you have 7 days to respond. After approval, a 15-digit GSTIN is issued and you can begin issuing tax invoices and collecting GST immediately.
After Registration
Once registered, you must file GSTR-1 (outward supplies) and GSTR-3B (summary return) monthly or quarterly depending on turnover. You must also maintain proper books of account as per Section 35 of the CGST Act. Non-filing of returns for 6 months can lead to registration cancellation. Learn more about GST return due dates using our GST Return Due Date Tracker.
Compliance Note: From April 2025, mandatory Input Service Distributor (ISD) registration is required for businesses operating multiple GSTINs under the same PAN. This is a significant change introduced by the CBIC that affects multi-state businesses.
Need help with GST registration? Our Chartered Accountants handle the complete registration process — document preparation, portal filing, and post-registration compliance setup. Talk to a CA today →
