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Turnover Threshold Checker — GST, Audit, & MSME FY 25-26
Type one year's turnover or gross receipts and see which limits it crosses: GST registration, tax audit, the presumptive scheme and the MSME turnover class. Each limit is read from a dated rule for the year you pick, and the result prints the rule's source beside the figure, so you can see exactly what your turnover was tested against.
Written by Subham Jhunjhunwala · Reviewed by CA Sundram Gupta ·
Limits for the year you pick
Check your turnover against the thresholds
Five answers, one figure. Type 45,00,000, or 45L, or 1.2cr. Nothing you enter leaves your browser.Result for the year
- Supply
- —
- State or UT
- —
- Cash share
- —
- Rules read
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A first read, not advice. The checker compares one figure with the limit on each rule's row; it does not read your books, your returns or your exemptions. Investment also counts for MSME.
Checked by CA Sundram Gupta, 31 October 2026. Every row in the rule table has been checked against the official text and reviewed by CA Sundram Gupta.
After the result
Prove your turnover with a CA certificate
A bank, a tender committee or a department does not act on the figure you typed here. It asks for the same turnover drawn from the books and the returns, examined and signed by a chartered accountant.
Service
Turnover Certificate →
Turnover Certificate in India
The certificate states the turnover for each year asked for, names the records it was read from (audited accounts, GST returns, bank statements), carries the firm's details and a UDIN the recipient can verify on the ICAI portal. The figure you checked above is the starting point for that work, not a substitute for it.
Check the thresholds first. The button to talk to a CA appears with your result.
Which turnover figure gets certified
- The figure in the audited accounts, or in the GST returns, or in the bank statements, as the recipient asks; the certificate names which.
- A tender clause that asks for the "minimum average annual turnover" of the bidder over three years is a different question, answered on the turnover certificate for tender page.
- A GST turnover declaration, and its format, is covered on the turnover certificate page.
The rule table
Where each threshold comes from
A threshold is the figure above which a rule starts to apply. Every limit the checker uses sits in the table below with the rule it comes from, the date it took effect and the state of its review. The limits are "exceeds" limits: a figure equal to the limit does not cross it.
| Test | Applies to | Limit | Rule and source | Effective from | Review state |
|---|---|---|---|---|---|
| GST registration | Exclusive supply of goods, outside the ten States in the next two rows and outside the excluded goods (ice cream, pan masala, tobacco, and the brick and fly-ash items listed in the notification) | ₹40,00,000 (₹40 lakh) | Notification No. 10/2019-Central Tax, 7 March 2019, as amended (exemption under section 23(2) of the CGST Act, 2017) | 1 April 2019 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| GST registration | Goods only, in Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand (outside the Rs 40 lakh exemption) | ₹20,00,000 (₹20 lakh) | Section 22(1) of the CGST Act, 2017; these States are listed in clause (iii) of Notification No. 10/2019-Central Tax | 1 April 2019 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| GST registration | Goods only, in Manipur, Mizoram, Nagaland and Tripura | ₹10,00,000 (₹10 lakh) | Section 22(1), first proviso, of the CGST Act, 2017, read with clause (iii) of Notification No. 10/2019-Central Tax | 22 June 2017 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| GST registration | Services, or goods and services, and professions; every State and Union Territory except the four below | ₹20,00,000 (₹20 lakh) | Section 22(1) of the CGST Act, 2017 | 22 June 2017 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| GST registration | Services, or goods and services, and professions, in Manipur, Mizoram, Nagaland and Tripura (special category States) | ₹10,00,000 (₹10 lakh) | Section 22, first proviso, of the CGST Act, 2017 | 22 June 2017 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Tax audit | Business (goods or services); cash received more than 5% of total receipts, or cash paid more than 5% of total payments | ₹1,00,00,000 (₹1 crore) | 2026-27: section 63(1) of the Income-tax Act, 2025. 2025-26: formerly section 44AB of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Tax audit | Business (goods or services); cash received within 5% of total receipts and cash paid within 5% of total payments, both tests met | ₹10,00,00,000 (₹10 crore) | 2026-27: section 63(1) of the Income-tax Act, 2025. 2025-26: formerly section 44AB of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Tax audit | Profession (gross receipts), any cash share | ₹50,00,000 (₹50 lakh) | 2026-27: section 63(1) of the Income-tax Act, 2025. 2025-26: formerly section 44AB of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Presumptive scheme | Business (goods or services); cash received more than 5% of total turnover or gross receipts | ₹2,00,00,000 (₹2 crore) | 2026-27: section 58(2) of the Income-tax Act, 2025. 2025-26: formerly section 44AD of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Presumptive scheme | Business (goods or services); cash received 5% or less of total turnover or gross receipts | ₹3,00,00,000 (₹3 crore) | 2026-27: section 58(2) of the Income-tax Act, 2025. 2025-26: formerly section 44AD of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Presumptive scheme | Specified profession (gross receipts); cash received more than 5% of gross receipts | ₹50,00,000 (₹50 lakh) | 2026-27: section 58(2) of the Income-tax Act, 2025. 2025-26: formerly section 44ADA of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| Presumptive scheme | Specified profession (gross receipts); cash received 5% or less of gross receipts | ₹75,00,000 (₹75 lakh) | 2026-27: section 58(2) of the Income-tax Act, 2025. 2025-26: formerly section 44ADA of the Income-tax Act, 1961, the law for the year ending 31 March 2026 | 1 April 2026 (2026-27 row) | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| MSME class, micro | Any enterprise; turnover alone (investment also counts: up to ₹2.5 crore in plant and machinery or equipment) | up to ₹10,00,00,000 (₹10 crore) | Notification S.O. 1364(E) of 21 March 2025, Ministry of Micro, Small and Medium Enterprises (Gazette of India) | 1 April 2025 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| MSME class, small | Any enterprise; turnover alone (investment also counts: up to ₹25 crore) | up to ₹1,00,00,00,000 (₹100 crore) | Notification S.O. 1364(E) of 21 March 2025, Ministry of Micro, Small and Medium Enterprises (Gazette of India) | 1 April 2025 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
| MSME class, medium | Any enterprise; turnover alone (investment also counts: up to ₹125 crore) | up to ₹5,00,00,00,000 (₹500 crore) | Notification S.O. 1364(E) of 21 March 2025, Ministry of Micro, Small and Medium Enterprises (Gazette of India) | 1 April 2025 | Confirmed against the official text, 29 October 2026; reviewed by CA Sundram Gupta, 31 October 2026 |
For tax year 2026-27 onward the tax audit limit sits in section 63 and the presumptive schemes in section 58 of the Income-tax Act, 2025. The earlier section numbers 44AB, 44AD and 44ADA no longer describe the current year's law, which is why the checker names the section by the year you pick.
The checker never carries a figure of its own. It reads the rows above for the year you choose, so when a limit changes the row changes, with its new date and source, and the result changes with it. A year with no row returns "no sourced rule for this year" rather than last year's number.
Read the result with these in mind
What the result does not decide
The checker tests one figure against one limit at a time. Four things sit outside that test and change what the answer means for you.
Investment also counts for MSME
The MSME card classes the enterprise on turnover alone. The same notification sets an investment limit for each class (plant and machinery or equipment up to ₹2.5 crore for micro, ₹25 crore for small and ₹125 crore for medium), so the turnover class is the first of two tests, not the final class. An enterprise can be micro on turnover and still fall into a higher class on investment.
Two cash shares, two different tests
The tax audit limit for a business rises only when cash received is within 5% of total receipts and cash paid is within 5% of total payments. The presumptive ceiling reads cash received only. The checker applies each test to the answer you give; if you are not sure, it uses the lower limit, which is the cautious reading, and the actual shares come from the books.
GST reads "aggregate turnover", not the accounts figure
The GST registration limit is tested against aggregate turnover as the GST law defines it, which can differ from the turnover in your profit and loss account. The checker takes the one figure you type and does not rebuild it, so a figure close to the limit deserves a proper reading of what counts.
A first read, not advice
The result tells you which limits one figure crosses. It does not tell you the due date that follows, the consequence of missing it, or whether an exemption or a special scheme takes you outside the limit. Those depend on your facts and are read from your books and returns, not from one number.
Every limit on this page is an "exceeds" limit. Turnover of exactly ₹40,00,000 does not cross a ₹40,00,000 limit; ₹40,00,001 does. The result says so whenever your figure lands on a limit, and the scale in the hero marks the rung in a third colour.
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