How to interpret your result
If the checker says registration is mandatory, it's usually not about your turnover at all — supplying through any e-commerce operator (Amazon, Flipkart, Meesho) or making even a single inter-state sale triggers compulsory GST registration under Section 24, regardless of how small your revenue is. The ₹40 lakh/₹20 lakh (goods/services) turnover thresholds only apply if neither of those conditions applies to you.
A result showing you're below the threshold doesn't mean registration is off the table — you can still register voluntarily to claim Input Tax Credit or meet a B2B buyer's requirement, and once registered, all normal GST compliance obligations apply regardless of how you got there.
If your answer surprises you, double-check which state you operate from — special category states (the Northeast, Himachal Pradesh, J&K, Uttarakhand) carry lower thresholds (₹20 lakh goods / ₹10 lakh services) than the rest of India.
When is GST registration mandatory?
GST registration isn't just about turnover. There are situations where registration is mandatory regardless of how much you earn.
Mandatory registration (no turnover threshold)
- E-commerce sellers — If you sell on Amazon, Flipkart, Meesho, Nykaa, Snapdeal, or any other marketplace, GST registration is compulsory under Section 24(ix) of the CGST Act. No turnover exemption.
- Inter-state suppliers — If you supply goods or services to customers in another state, GST registration is mandatory (Section 24(i)).
- Casual taxable persons — Anyone who occasionally supplies taxable goods in a state where they don't have a fixed place of business.
- Persons required to deduct TDS under GST — Notified government bodies, PSUs, etc.
Threshold-based registration
If none of the above mandatory triggers apply, registration depends on your annual aggregate turnover — see the thresholds above.
Special category states: J&K, Himachal Pradesh, Uttarakhand, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura
What counts as "aggregate turnover"?
Aggregate turnover includes all taxable supplies + exempt supplies + exports — across all your businesses under the same PAN, nationwide. It excludes: CGST, SGST, IGST, cess, inward supplies on which you pay tax on reverse charge.
Penalty for not registering
If you cross the threshold and fail to register within 30 days, the penalty is:
- 10% of tax due (minimum ₹10,000)
- If deliberate evasion is proved: 100% of tax due (minimum ₹10,000)