BooksIQGST registration is mandatory if aggregate turnover in FY exceeds ₹40 lakh for goods suppliers (₹20 lakh for special-category states) or ₹20 lakh for service providers (₹10 lakh for special-category states). Compulsory registration regardless of turnover for inter-state supply, e-commerce, casual taxable, NRTP, reverse-charge payer, and TDS / TCS deductors.
Key points
- §22(1) requires every supplier whose AGGREGATE TURNOVER (across all India, all GSTINs of same PAN) in a financial year EXCEEDS the threshold to be registered in the State / UT from which he makes taxable supply, within 30 days of becoming liable.
- THRESHOLDS (Notification 10/2019-CT effective 1-Apr-2019): for EXCLUSIVE SUPPLIER OF GOODS — ₹40 LAKH for normal states;
- ₹20 lakh for special-category states (Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand) and any State that exercised option to opt out of higher threshold (currently J&K, Assam, HP at ₹40 L;
- Manipur etc at ₹10 L).
- For SUPPLIERS OF SERVICES or MIXED supplies — ₹20 LAKH normal states;
- ₹10 LAKH special-category states (excluding J&K, Assam, HP which are at ₹20 L).
- 'AGGREGATE TURNOVER' includes: taxable supplies + exempt supplies + exports + inter-state supplies of same PAN — but EXCLUDES inward supplies on RCM.
- §22(2) deems already-registered persons under earlier law (Service Tax / VAT) liable to migrate.
- §24 — COMPULSORY REGISTRATION REGARDLESS OF TURNOVER for: (i) persons making inter-state taxable supply (except service providers within §22 threshold);
- (ii) casual taxable persons;
- (iii) persons required to pay RCM;
- (iv) e-commerce operators required to collect TCS under §52;
- (v) persons supplying goods via e-commerce operator (EXCEPT services per Notification 65/2017-CT);
- (vi) NRTP (non-resident taxable persons);
- (vii) persons required to deduct TDS under §51 (mostly government bodies);
- (viii) input service distributors;
- (ix) OIDAR service providers to non-taxable online recipients in India;
- (x) persons supplying to TCS-collecting e-commerce platforms (turnover-irrelevant).
Reference: §22 read with §24 CGST Act 2017 + Notification 10/2019-CT
This page is general information for Indian businesses, current as of the
financial year shown above — not legal or tax advice. Tax law changes,
and how a provision applies depends on your specific facts. Confirm the
current position with a qualified professional before you act.
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