There are two different questions. Have you crossed the turnover line? And are you the kind of supplier who must register even below it?
The turnover line
Under section 22 of the CGST Act, a supplier in a normal state generally registers once aggregate turnover crosses ₹20 lakh. Suppliers engaged only in goods were given a higher threshold, generally ₹40 lakh, by notification. Special-category states use lower numbers, often ₹10 lakh for services and ₹20 lakh for goods. Aggregate turnover is an all-India figure on the PAN. It includes taxable, exempt and export supplies. It does not include the GST you charge.
Do not copy a threshold from a neighbouring state. Tell whoever is filing the registration which state the supply starts from, and whether you sell only goods.
The cases that ignore the line
Section 24 is the list that catches people. Inter-state supply of goods, casual taxable persons, non-resident taxable persons, and most sellers of goods through an e-commerce platform need a GSTIN even when turnover is small. Some service suppliers on those platforms have a narrower exemption. Reverse-charge situations can also force a registration. If your plan is “I will stay under ₹40 lakh by selling on a marketplace to other states”, the plan is probably already outside the exemption.
Composition is a choice, not a discount coupon
Eligible manufacturers, traders and restaurants can opt for composition if the previous year’s turnover is within ₹1.5 crore, or ₹75 lakh in certain states. The tax is a small percentage of turnover. Service providers have a separate option up to ₹50 lakh, generally at 6 percent. In exchange you generally cannot take input tax credit, cannot collect GST as GST on the invoice, and cannot make inter-state outward supplies. A buyer who needs your credit will not thank you for the simpler return.
A nil month is still a month
Once the GSTIN exists, returns exist, including months with no sales. Late fees do not wait for revenue. If you registered “just in case” and the case has not arrived, ask whether cancellation is cleaner than a year of nil filings. See how Vissgro handles GST.
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.