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GST Registration Eligibility Calculator — Do You Need to Register?

GST registration is not just about crossing a turnover threshold. Under Section 24 of the CGST Act, certain categories of persons must register regardless of turnover — including e-commerce sellers, inter-state suppliers, casual taxable persons, non-resident taxable persons, reverse charge recipients, and agents of registered principals. Meanwhile, some persons are exempt from registration even above the threshold — such as those making only exempt supplies. This checker evaluates all triggers and exemptions together, giving you a definitive YES/NO verdict with the exact section reference. Use it to advise new clients before they start business, or to quickly verify existing clients during a GST health check.

Step 1 — Basic Profile

Threshold: ₹20L (services)

Step 2 — Mandatory Registration Triggers

Check all that apply. Any one trigger makes registration mandatory regardless of turnover.

Step 3 — Potential Exemptions

✓

Enter turnover to check threshold

Annual aggregate turnover not entered

Section 22 — CGST Act

The threshold for your profile is ₹20 lakh. Enter your estimated annual turnover to check if registration is mandatory.

GST Registration Threshold Summary (CGST Act, Sec 22)

State CategoryGoodsServices / Mixed
Regular States & UTs₹40 lakh₹20 lakh
Special Category States (NE, J&K, Himachal, Uttarakhand)₹20 lakh₹10 lakh
Manipur, Mizoram, Nagaland, Tripura₹10 lakh₹10 lakh

Aggregate turnover includes all taxable, exempt, nil-rated, and inter-state supplies, but excludes inward supplies on reverse charge basis and taxes.

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Frequently Asked Questions

What is the GST registration threshold for FY 2025-26?+
For most states: ₹40 lakh for goods suppliers and ₹20 lakh for service providers. For special category states (NE states, J&K, Himachal Pradesh, Uttarakhand): ₹20 lakh for goods, ₹10 lakh for services. For Manipur, Mizoram, Nagaland, and Tripura: ₹10 lakh for both.
Do I need GST registration if I sell on Amazon or Flipkart?+
Yes. Any supplier making supplies through an e-commerce operator is mandatorily required to register under GST under Section 24(ix), regardless of annual turnover. This means even a seller with ₹5 lakh in sales must register if they sell through Amazon, Flipkart, Meesho, Swiggy, Zomato, etc.
Is GST registration required for inter-state supply?+
Yes. Section 24(i) of the CGST Act requires mandatory registration for any person making inter-state supply of taxable goods or services, regardless of turnover. Note: inter-state supply of exempt goods/services may not trigger this requirement.
What is aggregate turnover for GST registration purposes?+
Aggregate turnover includes all taxable supplies, exempt supplies, exports, and inter-state supplies made by a person with the same PAN across all states. It does NOT include: inward supplies on which tax is paid under reverse charge, and CGST/SGST/IGST/cess itself.
Can I voluntarily register for GST below the threshold?+
Yes. Voluntary GST registration is permitted under Section 25(3) for any person, even if turnover is below the threshold. This is beneficial for B2B businesses — your clients can claim ITC on your GST invoices. Voluntary registrants have the same compliance obligations as mandatory registrants.
What happens if I don't register for GST when required?+
Failure to obtain mandatory GST registration attracts penalty under Section 122: 10% of tax due, subject to a minimum of ₹10,000. Intentional tax evasion can attract 100% penalty. Additionally, all unregistered supplies are treated as non-compliant and the supplier becomes liable for the entire GST amount.

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