The threshold is not the whole test
Section 22 of the CGST Act is the turnover test. Aggregate turnover is counted on a PAN, across India, and it includes taxable supplies, exempt supplies, exports and inter-state supplies. It does not include GST itself.
| What you supply | Most states | Special-category states |
|---|---|---|
| Only goods | Generally ₹40 lakh | Often ₹20 lakh — confirm the state |
| Services, or goods and services | Generally ₹20 lakh | Often ₹10 lakh — confirm the state |
Section 24 then ignores the threshold for some people. The usual ones we see: inter-state supply of goods, casual taxable persons, non-residents, people required to pay tax under reverse charge in specified cases, and most sellers on e-commerce platforms. If any of those describe you, waiting for ₹40 lakh is the wrong plan.
What we file, and what we need from you
- PAN, Aadhaar and a photograph of the proprietor, partners or directors.
- Proof of the principal place of business, and a no-objection letter if you do not own it.
- Bank proof: a cancelled cheque, statement or the first page of the passbook.
- The nature of goods or services, written in ordinary language. The HSN or SAC code comes after that, not before.
- Authorisation on the GST portal, so the application is in your name and the OTP reaches you.
Government fees on the GST portal for a normal registration are nil. Our professional fee is separate, and we state it before you share documents. Registration is usually granted within a few working days once the officer has nothing to query. A mismatched address is the common reason it is not.
Returns are a calendar, not a surprise
After the GSTIN arrives we write down which returns apply, which are monthly, and which can be quarterly. We also mark the dates that cause late fees even when the tax is zero. A nil return is still a return.
If you also need TDS on salaries or vendor payments, that is an income-tax trail, separate from GST. It can live on the same calendar. Where a tax audit is required under the Income-tax Act, a chartered accountant signs it. We do not pretend that signature is ours.
Questions people ask before they pay
Is ₹20 lakh the limit for everyone?
No. Exclusive suppliers of goods in most states use a higher threshold, generally ₹40 lakh. Services, and businesses that sell both, generally use ₹20 lakh. Several special-category states use lower figures. We check your state and your mix of supplies before filing.
I sell on Amazon or a similar marketplace. Do I still wait for the threshold?
Usually not. Suppliers who sell through an e-commerce operator that collects tax at source are generally required to register even below the turnover limit. There are narrow exceptions for some service suppliers. We read the current notification against what you actually sell.
Should I choose the composition scheme?
Only if you want simpler tax and you can live with the limits: you generally cannot make inter-state outward supplies, you cannot claim input tax credit, and you cannot collect GST on the invoice. The turnover ceiling is ₹1.5 crore for eligible goods suppliers and restaurants (₹75 lakh in some states) and ₹50 lakh for the service composition option.
Which returns will I file?
A regular taxpayer files details of outward supplies and a summary return. Smaller taxpayers may be on the quarterly QRMP mode. A composition taxpayer files a quarterly statement and an annual return. The calendar we give you is taken from your registration, not from a template.
Checked 10 November 2026. Thresholds, fees and form numbers change. Vissgro confirms the live rule on the official portal before anything is filed. A certificate is issued by that authority, or by Dun & Bradstreet in the case of a D-U-N-S Number — not by Vissgro.