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GST & compliance

Do you need GST registration? The turnover limits, explained

When a shop must register for GST: the turnover limits for goods and services, special-category states, and when you must register anyway.

Billyng team · Published · 2 min read

Not every business has to register for GST. Whether you do depends mostly on your aggregate turnover — the total value of everything you sell across India under one PAN in a financial year, including exempt sales, but excluding GST itself.

The turnover limits

You supplyMost statesSpecial-category states*
Goods only₹40 lakh₹20 lakh
Services (or goods and services)₹20 lakh₹10 lakh

*The lower limits apply in states such as Manipur, Mizoram, Nagaland and Tripura. A few states chose the lower goods limit too — check your own state’s position before relying on ₹40 lakh.

Cross the limit and you must register within 30 days.

When you must register anyway

Some businesses must register whatever their turnover. The common ones for shops:

  • Selling goods to another state. An inter-state supply of goods needs registration from the first rupee.
  • Selling through an e-commerce marketplace that collects tax at source.
  • Being liable under reverse charge, or acting as an agent supplying on behalf of a registered person.

Registering voluntarily

You may register below the limit. Shops often do because:

  • Business customers want your GSTIN so they can claim input tax credit on what they buy from you.
  • You can claim credit on the GST you pay on your own purchases.
  • It is easier to grow into than to rush when you cross the limit.

The trade-off is compliance: once registered, you issue tax invoices and file returns, whatever your turnover.

One PAN, several states

Registration is per state. A business supplying from Rajasthan and Gujarat holds two GSTINs — and each one runs its own invoice series and files its own returns. See running several GST registrations from one login.

In Billyng

Each GST number you add has its own invoice numbering, signature and stamp, and Billyng checks the GSTIN is valid when you enter it. How many GST numbers one login can hold depends on your plan.

This is general guidance. Thresholds and notifications change — confirm your case on the CBIC site or with your tax adviser.

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