Businesses with the following aggregate turnover are liable to register and pay for GST.

Region Liable to register for GST Liable to pay GST
North-Eastern States Rs. 9 Lakh Rs. 10 Lakh
Rest of India Rs. 19 Lakh Rs. 20 Lakh

Threshold limit is based on the yearly aggregate turnover of a business.

Aggregate turnover is the sum of all taxable, non-taxable, and exempt supplies. It also includes export of goods and services (if any).

Apart from the above mentioned criteria, there are a few cases where GST registration is mandatory. They are:

  • Businesses involving inter-state supply of goods and services
  • Casual taxable person
  • Non-resident taxable person
  • People who supply goods and services on behalf of a taxable person
  • An online business that offers services under the aggregator model. For example, businesses supplying online information and database access or retrieval services from a place outside India to a non-registered person in India.
  • Input service distributors
  • Business owners who were registered under the pre-GST law
  • Business owners paying tax under the reverse charge mechanism