GST Registration Threshold Checker (2026) — Limit by State, Goods vs Services

For a person dealing exclusively in goods, the limit is Rs. 40 lakh of aggregate turnover in most states (Rs. 20 lakh or Rs. 10 lakh in certain states). For services, or goods and services together, it is Rs. 20 lakh (Rs. 10 lakh in Manipur, Mizoram, Nagaland and Tripura).

No. It applies only to a person supplying goods exclusively, who is not required to register under Section 24 and does not supply ice cream, pan masala, tobacco or bricks. It is also not available in the states that kept the Rs. 20 lakh or Rs. 10 lakh limit, or where you register voluntarily.

Yes. The moment you supply any services, even alongside goods, the services threshold of Rs. 20 lakh (Rs. 10 lakh in the four north-eastern states) applies instead of the Rs. 40 lakh goods figure.

Under Section 24 you must register from the first rupee if you make an inter-state taxable supply of goods, owe tax under reverse charge, are a casual or non-resident taxable person, supply goods through an e-commerce operator, are an e-commerce operator liable to collect TCS, an Input Service Distributor, or are required to deduct TDS.

No. The GST 2.0 changes from September 2025 rationalised the rate slabs but did not revise the registration thresholds. The Rs. 40 / 20 / 10 lakh limits in force since 1 April 2019 continue for FY 2025-26.

On aggregate turnover computed all-India on the same PAN — taxable, exempt, export and inter-state supplies are all included. If your PAN-level aggregate turnover crosses the limit, you must register in each state from which you make taxable supplies.