Last reviewed: 25 September 2026. "Do I need GST registration?" has two halves, and most people only know the first. The thresholds — ₹40 lakh for goods-only suppliers in Maharashtra and most general states, ₹20 lakh for services or mixed supplies (₹10–20 lakh in special-category states) — decide the default. But Section 24 overrides them: inter-state supplies of goods (including exports of goods), inter-state sales through e-commerce platforms, reverse-charge liability and casual sales make registration mandatory from the first rupee. Two common assumptions are wrong: small sellers can make intra-state goods sales on a marketplace without registering (on conditions), and service exporters below ₹20 lakh are not required to register. The checker below runs both halves for you.
Do you need GST registration? Check in 30 seconds
Answer three things — what you supply, your turnover, and how you sell — and get the verdict with the exact reason.
1 · What do you supply?The decision table behind the tool
| Your situation | Registration position |
|---|---|
| Goods only, within ₹40 lakh, intra-state, offline | Not mandatory — voluntary optional |
| Services (or mixed), within ₹20 lakh, no triggers | Not mandatory — voluntary optional |
| Turnover above the applicable threshold | Mandatory — apply within 30 days of crossing |
| Inter-state supply of goods (any turnover) | Mandatory — Section 24 |
| Goods via e-commerce (Amazon/Flipkart/quick-commerce) | Intra-state sales below the threshold allowed without registration (Notification 34/2023–Central Tax, with an ECO enrolment number); inter-state sales need registration (limited relief also exists for services via platforms) |
| Exporter of goods | Mandatory — exports of goods are inter-state supplies of goods (and an LUT for tax-free exports) |
| Exporter of services below ₹20 lakh | Not mandatory (Notification 10/2017–Integrated Tax); register voluntarily if you want to claim ITC refunds under an LUT |
| Required to pay tax under reverse charge | Mandatory — Section 24 |
| Casual/exhibition sales in another state | Mandatory before the event, with advance tax deposit |
| Special-category state supplier | Lower thresholds (₹10–20 lakh) — same trigger rules |
Once the answer is "yes" — the three routes
- Regular registration: full ITC, all supply types — the default for B2B and growing businesses. The document set decides your processing speed, and these rejection patterns are worth reading before you file.
- Rule 14A fast lane (live since 1 November 2025): opt-in auto-approval within 3 working days for small taxpayers whose B2B output tax stays within ₹2.5 lakh a month, on Aadhaar e-KYC — our Rule 14A guide covers eligibility and the exit rules.
- Composition scheme: goods up to ₹1.5 crore at 1% (5% restaurants), services up to ₹50 lakh at 6% — low rate and light filing (quarterly CMP-08, annual GSTR-4), but no ITC, no inter-state sales, and — since January 2025 — outside the commercial-rent RCM. Right for B2C traders and small eateries; wrong for anyone whose buyers want credit.
The mistakes this checker prevents
- Counting only one branch's sales — the threshold is aggregate, all-India, same PAN, and includes exempt supplies.
- Selling on a marketplace unregistered without checking the conditions — the small-seller relief covers intra-state goods sales only, with an enrolment number from the platform; the first inter-state order needs a GSTIN.
- Waiting for the threshold as an exporter of goods — goods exports need a GSTIN from the first shipment. Service exporters below ₹20 lakh can choose, but need a GSTIN and LUT to claim ITC refunds.
- Missing the 30-day window after crossing the threshold — late registration invites tax on the gap period with penalties.
- Choosing composition while selling inter-state or to credit-hungry B2B buyers — the scheme prohibits the first and quietly costs you the second.
Frequently asked questions
What is the GST registration threshold in Maharashtra?
₹40 lakh aggregate annual turnover for suppliers of goods only, and ₹20 lakh where services (or mixed supplies) are involved. The threshold is tested on all-India turnover under the same PAN, including exempt supplies — and Section 24 triggers override it entirely.
Do I need GST registration to sell on Amazon or Flipkart?
For goods, not always. Since 1 October 2023 (Notification 34/2023–Central Tax), a seller whose turnover is below the threshold may make intra-state supplies of goods through an e-commerce operator without registering, provided they have a PAN, declare their state and PAN on the platform to obtain an enrolment number, make no inter-state supplies and sell through platforms in only one state. Inter-state sales through a platform need registration from the first rupee. Limited threshold relief also exists for services supplied through platforms — confirm your exact case.
Does an exporter need GST registration below ₹20 lakh?
Exporters of goods, yes — an export of goods is an inter-state supply of goods, which needs registration under Section 24 whatever the turnover. Exporters of services, no — an export of services is an inter-state supply of services, and Notification 10/2017–Integrated Tax exempts suppliers of inter-state services with aggregate turnover up to ₹20 lakh (₹10 lakh in special-category states) from registration. Register voluntarily if you want to export under an LUT and claim a refund of input tax credit; our export guide covers the refund routes.
What is the Rule 14A three-day registration?
An opt-in fast lane live since 1 November 2025 (Notification 18/2025–Central Tax): small taxpayers whose output tax on B2B supplies stays within ₹2.5 lakh a month get auto-approval within three working days on Aadhaar e-KYC. Regular applications also benefit from Rule 9A auto-approval where the portal scores them low-risk.
Should I register voluntarily below the threshold?
Often yes when your buyers are registered businesses (they prefer creditable invoices), when input tax credit on your purchases is meaningful, or when marketplaces and tenders demand a GSTIN. The cost is compliance discipline — returns from day one. It is a commercial decision; the checker flags when it deserves thought.
What happens if I register late after crossing the threshold?
You were liable from the date the trigger arose — the department can demand tax for the unregistered gap (without the ITC you could have claimed), with interest and penalties. Registration is due within 30 days of becoming liable; if you have already crossed, regularise immediately rather than waiting for a notice.
We determine the right route (regular, Rule 14A, composition), file with a mismatch-proof document set, handle queries, and set up returns from day one.
GST Registration & Filing Bookkeeping & Accounting Talk to usThis checker gives general guidance as on 25 September 2026 under the CGST Act (Sections 22–24) and current notifications, including Rule 14A (Notification 18/2025–Central Tax), the e-commerce relief in Notification 34/2023–Central Tax and the inter-state services exemption in Notification 10/2017–Integrated Tax. Special-category thresholds and platform-services relief vary by facts; edge cases (agents, ISD, OIDAR, TDS/TCS deductors) are always registrable. Confirm your position before acting.