Do I need to register under GST?
Source: Sections 22 and 24 of the CGST Act, 2017.
Run through both tests. If either says yes, you must register within 30 days.
Test 1 — Turnover threshold (Section 22)
Use your aggregate turnover (all India, including exempt / nil-rated / non-GST / inter-state supplies — but exclude inward supplies on RCM) for the current FY.
For supply of goods:
- **Normal states** — register if aggregate turnover crosses **Rs. 40 lakh**
- **Special-category states (Rs. 20 lakh)** — register if aggregate turnover crosses **Rs. 20 lakh** — applies to Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
For supply of services:
- **Normal states** — register if aggregate turnover crosses **Rs. 20 lakh**
- **Special-category states (Rs. 10 lakh)** — register if aggregate turnover crosses **Rs. 10 lakh** — applies to Manipur, Mizoram, Nagaland, Tripura
If your business supplies both goods and services, the lower threshold applies.
Test 2 — Compulsory registration regardless of turnover (Section 24)
Register if any of the following applies:
- You make any **inter-State taxable supply of goods** (services have a separate Rs. 20 lakh exemption per Notification 10/2017-IT)
- You are a **casual taxable person** (e.g., trade fair stall holder)
- You are required to pay tax under **reverse charge** (Section 9(3) or 9(4) notified categories)
- You are required to pay tax under **Section 9(5)** as an e-commerce operator for notified services
- You are a **non-resident taxable person**
- You are required to **deduct TDS under Sec 51** or **collect TCS under Sec 52**
- You are an **Input Service Distributor**
- You supply goods or services through an **e-commerce operator** that collects TCS
- You are an **e-commerce operator** required to collect TCS
- You are an **OIDAR service provider** supplying from outside India to unregistered persons in India
Recommended workflow
1. Compute aggregate turnover for current FY (financial year — April to March) 2. Apply Test 1 threshold based on State and supply type 3. Apply Test 2 — any one trigger means register regardless of Test 1 4. If registration triggered — apply within 30 days at gst.gov.in using Form GST REG-01 5. Documents needed: PAN, Aadhaar, business registration proof, registered office proof, bank account proof, photo of authorised signatory
Common mistakes
- Counting only the taxable portion of turnover instead of aggregate (which includes exempt / zero-rated)
- Treating B2B inter-state services as auto-triggering Test 2 (incorrect — services have a separate exemption up to Rs. 20 lakh)
- Missing the 30-day clock — late registration attracts late fee and interest on backdated liability
For GST registration and post-registration compliance, please reach out via the contact page.