When registration becomes mandatory for goods and services suppliers across normal and special category states.

By Kanoons Editorial Team · 4 min read · Last verified 2026-07-26

GST registration is mandatory once aggregate turnover crosses ₹40 lakh for suppliers of goods (₹20 lakh for special category states) and ₹20 lakh for suppliers of services (₹10 lakh for special category states).

Registration is also mandatory regardless of turnover for inter-state suppliers, e-commerce sellers, and businesses liable under reverse charge. Voluntary registration is available below the threshold and is common for businesses that want to claim input tax credit or deal with GST-registered clients who prefer registered vendors.