Reviewed by Finin2min Editorial Desk · Last Reviewed 12 September 2026
Screen turnover and compulsory-registration triggers using visible, editable thresholds and action-focused explanations.
2-minute answer
Check GST registration applicability using turnover, supply type, interstate activity and compulsory-registration triggers, with current-law source checks.
Current-law check: Reviewed for source/currentness on 12 September 2026. Re-check any later notification, circular, amendment, rate, deadline or portal instruction before acting.
How to use this page
GST Registration Applicability Checker is most useful when you first identify the transaction or procedural trigger, then match the statutory provision/form to the correct tax period and portal step. Keep the notice, return, invoice or application data tied to the exact GSTIN and period.
Practical checklist
Confirm the taxpayer/GSTIN, tax period and the legal trigger before filing or replying.
Reconcile the page with the current CGST Act/Rules, notifications and portal instructions.
Preserve ARN/acknowledgement, working papers, invoices/notices and any reply or order.
Do not treat portal acceptance as proof that the legal classification or amount is correct.
Worked use case
Example: if two periods or two GSTINs are involved, prepare separate fact packs before using the form/provision. That prevents a correct legal rule from being applied to the wrong registration or tax period.
Reviewed for currentness: 12 September 2026. Educational/professional reference; the controlling law, notification, order or official filing instruction prevails.
Check likely GST registration requirement
Screening result
Complete the facts above.
How This Is Calculated
GST registration is compulsory regardless of turnover for certain categories — casual taxable persons, those liable under reverse charge, e-commerce operators, and TDS/TCS deductors under GST. Otherwise, registration is required once aggregate turnover crosses the applicable threshold (which differs by state and by goods vs. services), or for any inter-state outward supply of goods, which has no turnover threshold at all.
Frequently Asked Questions
Is there a turnover threshold for inter-state supply of goods?
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No. Any inter-state outward supply of goods requires GST registration regardless of turnover — the general turnover-based threshold only applies to intra-state supplies and inter-state services.
Who must register for GST regardless of turnover?
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Casual taxable persons, businesses liable to pay tax under reverse charge, e-commerce operators, and those required to deduct TDS or collect TCS under GST must register compulsorily, irrespective of their turnover.
Does the GST registration threshold differ by state?
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Yes. Special category states have lower turnover thresholds than the rest of India, and the threshold itself differs depending on whether the business supplies goods, services, or both — check the current threshold for your specific state and supply type.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
Start with compulsory-registration provisions and notified exceptions; only then apply turnover thresholds. The ₹40 lakh goods threshold is conditional and not universal, while services/mixed supplies generally use a lower threshold and specified States/categories can differ.
Do not use the page’s screening output as a substitute for section 22/24 analysis. Inter-State, e-commerce, RCM, casual/non-resident and agent/ISD/TDS/TCS facts need separate testing.
Input integrity
Use source documents rather than approximate memory.
Confirm period, units, tax regime/category and sign conventions.
Test zero, threshold and just-above-threshold cases where relevant.
Output interpretation
Separate arithmetic output from legal eligibility/classification.
Preserve assumptions and the official-source date.
Use the linked detailed guide for exceptions and evidence.
Reviewed 12 September 2026. Always test later amendments, corrigenda and portal implementation before a live filing or transaction.
Methodology, assumptions and sources
Scope: Checks whether GST registration is mandatory, based on aggregate turnover thresholds and the mandatory-registration categories under Section 22-24 of the CGST Act.
Calculation logic
Compare aggregate turnover against the applicable threshold: ₹40 lakh for goods suppliers (₹20 lakh in specified special-category states), or ₹20 lakh for service providers (₹10 lakh in specified special-category states), per Section 22.
Check the Section 24 mandatory-registration categories that apply irrespective of turnover (e.g., inter-state taxable supply, casual taxable persons, persons liable under reverse charge, e-commerce operators/suppliers through e-commerce required to collect TCS, non-resident taxable persons) — if any applies, registration is mandatory regardless of the turnover threshold.
Where neither a turnover breach nor a mandatory category applies, flag that registration is optional (voluntary registration remains available under Section 25(3) if the business wants to claim ITC or supply to registered buyers).
Inputs and assumptions
Turnover thresholds applied follow the current Section 22 figures and the state-specific special-category list as currently notified.
'Aggregate turnover' for this threshold check follows the Section 2(6) definition (all-India PAN basis, including exempt/export supplies).
Exclusions and edge cases
Does not itself register the business — this is an applicability check only; registration is completed on the GST portal via Form REG-01.
Sector-specific mandatory registration rules (e.g., for specific notified categories) beyond the general Section 24 list should be separately verified for unusual business models.