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Compliance Reference

GST Registration: Key Eligibility Considerations

A general overview of when GST registration is required for businesses in India.

When is GST Registration Required?

GST registration requirements depend on turnover, business type, and the nature of supplies. The following is a general overview — always verify current thresholds with a qualified GST practitioner.

General Threshold-Based Registration

  • Regular States: Annual aggregate turnover exceeds INR 40 lakhs (for goods)
  • Special Category States: Annual aggregate turnover exceeds INR 20 lakhs
  • Services: Threshold is INR 20 lakhs for most states

Mandatory Registration Regardless of Turnover

  • E-commerce operators and suppliers through e-commerce platforms
  • Inter-state suppliers of goods
  • Casual taxable persons
  • Non-resident taxable persons

Voluntary Registration

  • Businesses below threshold may register voluntarily to claim input tax credit
  • Useful for B2B businesses where customers require a GSTIN

Advisory note: GST thresholds, exemptions and registration requirements are subject to government notifications. This guide is for general information only. Qualified professional review is recommended for your specific situation.

Advisory note: This guide is for general information and awareness purposes only. Inaac Advisors provides advisory and execution support — not legal, tax, or regulatory opinions. Legal, tax, immigration and regulatory conclusions require qualified professional review.

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