GST Registration Eligibility Checker

GST registration is mandatory for businesses whose aggregate annual turnover exceeds ₹40 lakh for goods suppliers and ₹20 lakh for service providers in a financial year. For special category states (North-Eastern states, Himachal Pradesh, Uttarakhand, and J&K), the threshold is ₹20 lakh for goods and ₹10 lakh for services. Additionally, inter-state suppliers, e-commerce operators, casual taxable persons, non-resident taxable persons, and agents of a supplier must register for GST regardless of turnover. Failure to register when required can attract penalties up to ₹10,000 or the tax amount, whichever is higher.

The current GST registration thresholds are: ₹40 lakh for suppliers of goods (intra-state) in normal category states, ₹20 lakh for service providers in normal category states, ₹20 lakh for goods suppliers in special category states, and ₹10 lakh for service providers in special category states. These thresholds apply to aggregate turnover including exempt supplies, export turnover, and inter-state supplies. The threshold for opting into the Composition Scheme is ₹1.5 crore (₹75 lakh for special category states). It is important to note that these limits are for aggregate turnover across all business verticals under the same PAN.

Yes, you can register for GST voluntarily under Section 25(3) of the CGST Act even if your turnover is below the mandatory registration threshold. Voluntary registration allows you to claim Input Tax Credit (ITC), build business credibility, and sell on e-commerce platforms like Amazon, Flipkart, and Myntra. However, voluntarily registered taxpayers must comply with all GST filing requirements including monthly/quarterly returns, invoice generation, and tax payment. Once registered, cancellation is only possible after 1 year from the effective date of registration.

The Composition Scheme under GST is a simplified tax compliance scheme for small taxpayers with aggregate turnover up to ₹1.5 crore (₹75 lakh for special category states). Under this scheme, taxpayers pay a fixed percentage of turnover as tax: 1% for goods traders, 2% for manufacturers, and 5% for restaurant services (3% CGST + SGST for goods, 6% for restaurants). Composition dealers cannot claim Input Tax Credit, cannot issue tax invoices, and cannot make inter-state supplies. This scheme significantly reduces compliance burden with quarterly return filing instead of monthly.

You must apply for GST registration within 30 days from the date you become liable for registration, i.e., the date your aggregate turnover crosses the threshold. For casual taxable persons and non-resident taxable persons, the application must be made at least 5 days before the commencement of business. Late application results in the GST liability, interest, and penalties being applicable from the date you became liable, not from the date of registration. It is advisable to monitor your turnover regularly and apply proactively to avoid interest and penalty costs.

The documents required for GST registration include: PAN card of the business entity, Aadhaar card of the proprietor/partners/directors, proof of business registration (partnership deed, certificate of incorporation), business address proof (electricity bill, rent agreement, or NOC from owner), bank account details with cancelled cheque, passport-size photographs, and authorization letter/board resolution for authorized signatory. For additional places of business, separate address proof is required. The entire registration process is online through the GST portal (gst.gov.in) and typically takes 3-7 working days for approval.

Yes, GST registration is mandatory for e-commerce sellers regardless of their turnover. Under Section 24 of the CGST Act, every supplier supplying goods or services through an e-commerce operator (like Amazon, Flipkart, Swiggy, Zomato) must obtain GST registration. There is no turnover exemption for e-commerce sellers. E-commerce operators are also required to register and collect TCS (Tax Collected at Source) at 1% (0.5% CGST + 0.5% SGST) on net taxable supplies. This ensures tax compliance in the digital marketplace and prevents tax evasion.

The GST Registration Eligibility Calculator helps you determine whether you are required to register for GST based on your business details. Simply enter your aggregate annual turnover, type of business (goods or services), state of operation (normal or special category), and whether you make inter-state supplies or sell through e-commerce. The calculator instantly tells you if GST registration is mandatory, optional, or not required. It also provides information on the applicable Composition Scheme and suggests the best registration option for your business.