GST Registration Thresholds in 2026

If you sell goods, the threshold for GST registration is Rs. 40 lakh of aggregate turnover in a financial year for most states.

If you sell services, the threshold is Rs. 20 lakh.

Special category states (the North-East, J&K, Himachal etc.) use Rs. 20 lakh for goods and Rs. 10 lakh for services.

When the threshold does not matter

• Interstate supply of goods — registration is mandatory regardless of turnover.
• Selling on e-commerce platforms (Amazon, Flipkart, Meesho) — mandatory.
• Reverse charge mechanism (RCM) — mandatory.
• Casual taxable persons and non-resident taxable persons — mandatory.

What counts towards aggregate turnover

It includes taxable, exempt, export and inter-state supplies on the same PAN, across all GSTINs in the country. Many proprietors miss this and end up below threshold per state but above threshold on aggregate.

What we recommend

If you cross 80% of the threshold and your trajectory is upward, register now. Voluntary registration is also useful if your B2B customers want to claim input credit on what they buy from you.