| GST Registration Eligibility: Turnover Limits & Mandatory Registration |
| Business type |
General states |
Special category states |
| Supply of goods only |
₹40 lakh/year |
₹20 lakh/year |
| Supply of services |
₹20 lakh/year |
₹10 lakh/year |
| Goods & services combined |
₹20 lakh/year |
₹10 lakh/year |
| Composition scheme |
Up to ₹1.5 crore |
Up to ₹75 lakh |
| E-commerce sellers |
Mandatory — any turnover |
Mandatory |
| Interstate suppliers |
Mandatory — any turnover |
Mandatory |
| Importers & exporters |
Mandatory |
Mandatory |
| Casual taxable persons |
Mandatory, every transaction |
Mandatory |
⚠️ Note: Instruction No. 03/2025-GST bars officers from asking for an Udyam certificate, MSME certificate, trade licence, or a lessor's PAN/Aadhaar during registration. If it's requested, it isn't a valid requirement.