GST Registration Eligibility Checker

Both, depending on what you supply and where. ₹40 lakh applies only to a business supplying goods and nothing else, under Notification 10/2019-Central Tax. Any services in the mix and you are on ₹20 lakh. Six states, Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand, are excluded from the ₹40 lakh benefit and sit at ₹20 lakh for goods too. Manipur, Mizoram, Nagaland and Tripura are at ₹10 lakh for everything.

Sometimes yes. Section 24 lists eleven situations where registration is compulsory regardless of turnover: inter-state supply of goods, casual and non-resident supply, liability under reverse charge, being an e-commerce operator, deducting TDS under Section 51, acting as an Input Service Distributor, and others. The checker runs all of them against what you enter.

Section 2(6) defines it as the all-India value of all taxable supplies, exempt supplies, exports and inter-state supplies made on the same PAN, excluding inward supplies taxed under reverse charge and the GST itself. It is computed PAN-wide, not per state and not per business vertical, which is what catches people out.

Rule 14A came in through Notification 18/2025-Central Tax with effect from 1 November 2025. It is an optional simplified registration route that grants the GSTIN electronically within three working days once Aadhaar authentication succeeds. It is open to applicants whose monthly output tax on supplies to registered persons, adding CGST, SGST/UTGST, IGST and cess, does not exceed ₹2.5 lakh. Casual and non-resident taxable persons are outside it.

For goods, almost always in practice. Notification 34/2023-Central Tax does exempt small goods sellers on marketplaces, but only while they hold a PAN, declare a principal place of business, stay under the threshold and make no inter-state supply. Marketplaces ship across states by default, which breaks the last condition, and most platforms ask for a GSTIN at onboarding regardless.

For goods, yes, from the first rupee, under Section 24(i). For services, no. Notification 10/2017-Integrated Tax exempts inter-state service suppliers from compulsory registration until they cross the ordinary threshold. This is the single most misunderstood point in the whole subject, and it decides most freelancer and consultant cases.

Thirty days from the day you become liable, under Section 25(1). A casual or non-resident taxable person must apply at least five days before starting business. Registering late attracts a penalty under Section 122 of ₹10,000 or 10% of the tax due, whichever is higher, and up to 100% where evasion is deliberate.

Treat it as a first filter. It applies the thresholds and the Section 24 list to what you enter, which resolves most straightforward cases correctly. It cannot see how your aggregate turnover is actually computed across the PAN, whether a particular supply is exempt or zero-rated, how your branches and godowns are structured, or any notification specific to your sector. Have a CA confirm before filing, especially near a threshold or on more than one trigger.

Composition under Section 10 cuts filing to one quarterly statement and one annual return at a flat rate, with limits of ₹1.5 crore for goods and restaurants, ₹75 lakh in eight specified states, and ₹50 lakh for services. The trade-off is real: you cannot collect tax from customers, cannot claim input tax credit, and cannot make inter-state outward supplies or sell through a marketplace collecting TCS. It suits a local B2C business and rarely suits a B2B one.