GST Registration Threshold India — Do You Need to Register?
When is GST registration mandatory in India? Thresholds for goods, services, e-commerce, and exports. Awareness guide — MyTax does not calculate GST.
GST registration thresholds
| Category | Annual turnover threshold | Notes |
|---|---|---|
| Goods (general states) | ₹40 lakh | Increased from ₹20L in 2019 |
| Services (general states) | ₹20 lakh | Standard threshold |
| Goods (special category states) | ₹20 lakh | Includes J&K, Uttarakhand, Himachal, North-East states |
| Services (special category states) | ₹10 lakh | — |
| E-commerce sellers (Amazon, Flipkart) | Mandatory from ₹0 | No threshold — register before first sale |
| Export of services (foreign clients) | Mandatory from ₹0 | But taxed at 0% (zero-rated) |
| Inter-state supply of goods | Mandatory from ₹0 | Regardless of turnover |
If you're a freelancer or service provider
If you provide services to Indian clients (companies or individuals), you need GST registration when your annual receipts from services cross ₹20 lakh.
If you provide services to clients outside India (exports), you need GST registration from the first rupee — but the tax rate is 0% (zero-rated exports). You still need to file GST returns.
GST rates — awareness only
GST has four main tax slabs:
| GST Slab | Common examples |
|---|---|
| 0% (exempt) | Rice, wheat, milk, books, education, healthcare |
| 5% | Packaged food items, transport, restaurant (non-AC) |
| 12% | Processed food, computers, business-class tickets |
| 18% | Most services (consulting, IT services), electronics, restaurant (AC) |
| 28% | Luxury goods, cars, tobacco, cement |
GST composition scheme — small businesses
Small businesses with turnover up to ₹1.5 crore can opt for the GST Composition Scheme — pay 1–6% GST (depending on business type) instead of the standard rates. Simpler compliance but cannot collect GST from customers.
Income tax vs GST — they're separate
GST and income tax are completely separate obligations. Registering for GST does not increase your income tax. They are filed separately, on different portals, to different government departments.
- Income tax: filed at incometax.gov.in — based on your profit/income
- GST: filed at gst.gov.in — based on your sales and purchases
Check your own tax situation
MyTax calculates your actual tax based on what you earned. Upload your Form-16 or enter details manually — free, private, no data stored.
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