Am I Eligible? (Common Scenarios)
YouTuber / Freelancer
Providing services (ads, coding, consulting).
Rule: Registration is typically required only if turnover crosses the applicable services threshold (₹20L in most States/UTs; ₹10L in a few).
*Exports/foreign clients may need registration depending on structure—verify for your case.
*Exports/foreign clients may need registration depending on structure—verify for your case.
Amazon / Flipkart Seller
Selling goods via e-commerce.
Rule: Often compulsory (Section 24) for goods sold via e-commerce operators.
Note: Service providers may have threshold-based relief subject to conditions.
Note: Service providers may have threshold-based relief subject to conditions.
Inter-state Trader
Selling goods to other states.
Rule: Commonly compulsory (Section 24) for inter-state supply of goods.
Note: Inter-state services can have threshold-based relief in some cases—verify conditions.
Note: Inter-state services can have threshold-based relief in some cases—verify conditions.
State-wise Turnover Limits (Section 22)
₹10 Lakhs Limit
For Services (Special threshold States)
- • Manipur
- • Mizoram
- • Nagaland
- • Tripura
₹20 Lakhs Limit
For Goods (Lower threshold States)
- • Arunachal Pradesh
- • Manipur
- • Meghalaya
- • Mizoram
- • Nagaland
- • Puducherry
- • Sikkim
- • Telangana
- • Tripura
- • Uttarakhand
₹40L Goods / ₹20L Services
Most States/UTs
- • Delhi, Maharashtra, Karnataka, Uttar Pradesh, etc.
- • Most other States and UTs
- • Always check compulsory cases (Section 24)
These are default threshold-based limits (Section 22). Compulsory registration cases (Section 24) can override thresholds.
What Counts in “Aggregate Turnover”?
GST threshold is based on aggregate turnover (PAN-India), not just your taxable sales. In simple terms, it usually includes:
Included (commonly)
- ✅ Taxable supplies (local + inter-state)
- ✅ Exempt / Nil-rated supplies
- ✅ Exports (goods/services)
- ✅ Supplies made across all States/UTs under same PAN
Not counted (common exclusions)
- ➖ GST itself charged on invoices
- ➖ Certain inward supplies under RCM (depends on scenario)
- ➖ Non-business income (generally outside GST scope)
Tip: If you have multiple branches/locations in different States/UTs but the same PAN, your turnover is aggregated for the threshold check.
Quick Examples
| Scenario | Turnover | Likely result | Why |
|---|---|---|---|
| Freelancer (Services) | ₹12 Lakh | Not required | Below services threshold in most States/UTs |
| Shop (Goods) in most States | ₹42 Lakh | Required | Crosses common ₹40L goods threshold |
| Goods via E-commerce | ₹2 Lakh | Often required | Many goods e-commerce cases fall under compulsory registration |
| Mixed business (Goods + Services) | ₹18 Lakh | Usually not required | Within safer services threshold used for mixed cases |
| RCM liability | ₹1 Lakh | Required | RCM can trigger compulsory registration regardless of turnover |
These are simplified examples for quick understanding. Actual outcome depends on notifications, exemptions, and your exact facts.
Section 24: Compulsory Registration (No Threshold)
Source: GST Act (CBIC PDF)
Even if your turnover is very low, you may still need registration if you fall under compulsory categories such as:
Inter-state supply of Goods
Casual Taxable Person (Exhibitions)
Paying Tax under Reverse Charge (RCM)
Certain e-commerce cases (goods sellers / operators)
Non-resident Taxable Persons
Input Service Distributors
Penalty for Non-Registration
Penalty can be ₹10,000 or an amount linked to tax due (depending on facts and proceedings). Enforcement action may include detention/seizure in certain cases.
Should I Register Voluntarily?
Pros (Why do it?)
- ✅ Claim Input Tax Credit (ITC) on purchases (laptops, rent, software, etc.).
- ✅ Sell to large B2B clients (many prefer GST invoices).
- ✅ Some e-commerce onboarding requires GSTIN.
- ✅ Trust factor for vendors/partners.
Cons (The Burden)
- ❌ Monthly/Quarterly return filing (GSTR-1 / GSTR-3B etc.).
- ❌ Late fee/interest exposure even during low sales months.
- ❌ Compliance cost (book-keeping/CA fees).
- ❌ Scheme restrictions depending on your business model.
Which Scheme to Choose?
| Feature | Regular Scheme | Composition Scheme |
|---|---|---|
| Who is it for? | All Businesses | Turnover < ₹1.5 Cr (Goods) / ₹50L (Services) |
| Input Tax Credit | Available | Not Available |
| Inter-state Sale | Allowed | Not Allowed |
| Tax Rate | 5%, 12%, 18%, 28% (as per goods/services) | Flat rates (varies by category) |
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 (Bill/Rent Agreement)
- Digital Signature (DSC) for Companies/LLP
Frequently Asked Questions
Accuracy & Sources
This calculator is designed for guidance based on turnover thresholds (Section 22) and common compulsory cases (Section 24). Rules can change via notifications and may have exceptions depending on your facts. Always verify on official portals.
Last reviewed: 26 Jan 2026