GST Registration: Who Must Register & Minimum Turnover Limits | Kallapotti Learn [ Kallapotti](/) [About](/about-us) [Features](/features) Business Types [ Restaurants & Food Outlets Fine dine, QSR, cafe, bakery & cloud kitchens](/restaurant-billing-software) [ Textile & Garments Sarees, apparel, boutiques & footwear matrix](/textile-billing-software) [ Retail & Wholesale Supermarkets, FMCG, weighing scales & Khata](/retail-wholesale-billing-software) [ Medical Shops & Pharmacies Batch & expiry alerts, credit ledger](/medical-shop-billing-software) [ Fertilizer & Agro Shops Seeds, pesticides & farmer credit](/fertilizer-shop-billing-software) [Integrations](/integrations) [Learn](/learn) [Pricing](/pricing) Resources [ Downloads Windows PC & Android app stores](/downloads) [ FAQ Frequently asked questions & answers](/faq) [ GST Calculator Free Indian GST rate calculator](/gst-calculator) [ Guides & Articles Tutorials & POS documentation](/learn) [ Support & Contact Direct phone, email & helpdesk](/contact-us) [ Search Site Find features, blogs & outlets](/search) [Book A Demo](/contact-us?intent=demo) [Access Portal ](https://links.kallapotti.com/portal) [ All Articles](/learn) GST Basics # GST Registration: Who Must Register & Minimum Turnover Limits Learn who needs GST registration in India, the turnover thresholds for goods and services, mandatory registration cases, and documents required. 7 min read Updated 16 September 2026 Ahopez Innovations Team GSTGSTINRegistrationTurnover GST registration is mandatory once your aggregate annual turnover crosses the applicable threshold, or immediately if you fall under a special category regardless of turnover. ## Turnover Thresholds Type of SupplyGeneral StatesSpecial Category StatesGoods only₹40 Lakh/year₹20 Lakh/year (₹10L for 4 states*)Services only₹20 Lakh/year₹10 Lakh/yearGoods + Services (mixed)₹20 Lakh/year₹10 Lakh/year Note *Special category threshold: Mizoram, Manipur, Nagaland, and Tripura have a ₹10 Lakh threshold for all supplies. Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry, and Telangana have a ₹20 Lakh threshold for goods. ## Mandatory Registration (Regardless of Turnover) - Making inter-state supply of taxable goods or services - Inter-state e-commerce sellers (Note: Small intra-state sellers with turnover below ₹40L/₹20L are exempt from GST registration subject to obtaining a PAN-based Enrolment ID on the GST portal) - Non-resident taxable persons supplying in India - Casual taxable persons (occasional/seasonal businesses) - Agents supplying goods/services on behalf of principals - Persons paying tax under Reverse Charge Mechanism (RCM) - E-commerce operators collecting Tax at Source (TCS) or liable under Section 9(5) - Input Service Distributors (ISD) ## Time Limit to Apply Apply within 30 days from crossing the threshold. Casual and non-resident taxpayers must register at least 5 days before starting business. Bank account details must be furnished under Rule 10A within 30 days of registration or before filing GSTR-1/IFF (whichever is earlier). ## Documents Required - PAN of business / proprietor / partners / directors - Aadhaar number of proprietor/authorized signatory for Aadhaar authentication - Address proof for principal place of business (electricity bill, rent agreement + NOC) - Bank account details (cancelled cheque / bank passbook / statement) - Business registration documents (incorporation cert, partnership deed) - Digital Signature Certificate (DSC mandatory for companies & LLPs) Pro Tip Even below the threshold, voluntary registration lets you claim ITC on purchases, issue valid tax invoices to B2B clients, and sell across state borders on e-commerce marketplaces. ## File GST returns with zero manual work Kallapotti generates GSTR-1-ready data, auto-calculates HSN codes, and tracks ITC — all from your daily billing. 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