Updated for FY 2025-26

Do You Need GST Registration?

Don't guess. Get a definitive "Yes/No" Verdict based on your Turnover, State, and Business Type.

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Am I Eligible? (Common Scenarios)

YouTuber / Freelancer

Providing services (Ads/Coding) to clients.

Rule: Register only if turnover > ₹20 Lakhs.
*Export of service is exempt from mandatory registration below threshold.

Amazon / Flipkart Seller

Selling goods via E-commerce.

Rule: Mandatory (Section 24).
You need GST even if you sell ₹1 worth of goods online.

Inter-state Trader

Selling goods to other states.

Rule: Mandatory (Section 24).
Goods sold across state lines require immediate registration.

State-wise Turnover Limits (Section 22)

₹10 Lakhs Limit

For Goods & Services

  • • Manipur
  • • Mizoram
  • • Nagaland
  • • Tripura

₹20 Lakhs Limit

For Goods & Services

  • • Arunachal Pradesh
  • • Meghalaya
  • • Sikkim
  • • Uttarakhand
  • • Puducherry
  • • Telangana

₹40L Goods / ₹20L Services

Rest of India

  • • Delhi, Maharashtra...
  • • UP, Karnataka...
  • • All other States/UTs

Section 24: Compulsory Registration (No Threshold)

Even if your turnover is ₹1, you MUST register if you fall under these categories:

Inter-state supply of Goods
Casual Taxable Person (Exhibitions)
Paying Tax under Reverse Charge (RCM)
E-commerce Operators & Sellers
Non-resident Taxable Persons
Input Service Distributors

Penalty for Non-Registration

100% of Tax Due or ₹10,000 (whichever is higher). Plus seizure of goods and detention of vehicles.

Should I Register Voluntarily?

Pros (Why do it?)

  • ✅ Claim Input Tax Credit (ITC) on purchases (Laptops, Rent).
  • ✅ Sell to large B2B clients (they reject non-GST vendors).
  • ✅ Sell on E-commerce platforms (Amazon/Flipkart).
  • ✅ Easy Business Loans & Trust factor.

Cons (The Burden)

  • ❌ Mandatory Monthly/Quarterly Return Filing (GSTR-1/3B).
  • ❌ Penalties for late filing (even if sales are zero).
  • ❌ Increased compliance cost (CA fees).
  • ❌ Cannot collect tax if under Composition Scheme.

Which Scheme to Choose?

FeatureRegular SchemeComposition Scheme
Who is it for?All BusinessesTurnover < ₹1.5 Cr (Goods) / ₹50L (Services)
Input Tax CreditAvailableNot Available
Inter-state SaleAllowedNot Allowed
Tax Rate5%, 12%, 18%, 28%Flat 1% (Traders), 5% (Restaurants), 6% (Services)

Documents Required for Registration

  • PAN Card of Business/Owner
  • Aadhaar Card of Promoters
  • Photograph of Owner/Partners
  • Bank Account Details (Cancelled Cheque)
  • Proof of Business Address (Electricity Bill/Rent Agreement)
  • Digital Signature (DSC) for Companies/LLP

Frequently Asked Questions