GST Registration Limit 2026: ₹40 Lakh, ₹20 Lakh, ₹10 Lakh
Publishing Date: 7 November, 2026
In most states, GST registration is required when aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services. Lower limits of ₹20 lakh and ₹10 lakh apply in certain special category states. Some businesses must register whatever their turnover, such as most inter-state sellers of goods.
The limit is set by section 22 of the CGST Act, read with government notifications. It is based on aggregate turnover across India under the same PAN, not on one state or branch.
Turnover limits
| Business | Most states | Certain special category states |
|---|---|---|
| Goods only | ₹40 lakh | ₹20 lakh |
| Services, or goods and services | ₹20 lakh | ₹10 lakh |
Some states have chosen different limits, and goods such as pan masala and tobacco products are excluded from the higher limit. In Delhi, Uttar Pradesh and Haryana, the normal limits apply. Check our free GST registration eligibility tool.
What counts as aggregate turnover?
- Taxable and exempt supplies, exports and inter-state supplies, all under the same PAN.
- It excludes GST itself, and inward supplies taxed under reverse charge.
Who must register regardless of turnover?
- Most inter-state suppliers of goods.
- Sellers who supply through e-commerce operators, subject to exceptions. See our e-commerce sellers guide.
- Persons liable under reverse charge, casual taxable persons and non-resident taxable persons.
- Input service distributors and those who must deduct or collect tax at source.
Deadline once you cross the limit
Apply within 30 days of becoming liable. If you are late, you may owe tax and interest for the period, and a penalty can apply. See our guide to GST late fees and interest.
Ready to apply? Our GST registration service handles the application and any officer queries.
Frequently Asked Questions
Q1. Is GST required below ₹20 lakh?
Not generally, unless you fall in a compulsory category. You can still register voluntarily.
Q2. Do freelancers need GST below ₹20 lakh?
Generally not, even for many exports of services, but check the rules for your service. See our freelancer guide.
Q3. Is the limit per state?
No. It looks at all-India aggregate turnover under one PAN.
Q4. Does exempt income count?
Exempt supplies count towards aggregate turnover, which can catch businesses by surprise.
Related guides
Mukul Tomar writes Vaidam Consultancy’s guides on company registration, GST, income tax and ROC compliance. An experienced blog writer on Indian tax and business law, his articles have also been published on TaxGuru. He turns complex rules into clear, practical steps that business owners can act on.
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