GST Turnover limit for registration for supply of goods and services varies from state to state. Every person whose turnover exceed the threshold/exemption limit must take the GST Registration on time. One must know how to calculate aggregate turnover for GST registration? When will the GST exemption limit not be applicable? This article will help you to solve your question on the GST turnover limit for Registration.
Current Applicable GST turnover limit
|S.No.||State||GST State Code||Goods Limit||Services Limit|
|1||Andaman & Nicobar Islands||35||40 lakhs||20 lakhs|
|2||Andhra Pradesh||37||40 lakhs||20 lakhs|
|3||Arunachal Pradesh||12||40 lakhs||20 lakhs|
|4||Assam||18||40 lakhs||20 lakhs|
|5||Bihar||10||40 lakhs||20 lakhs|
|6||Chandigarh||4||40 lakhs||20 lakhs|
|7||Chhattisgarh||22||40 lakhs||20 lakhs|
|8||Dadra & Nagar Haveli & Daman & Diu||26||40 lakhs||20 lakhs|
|9||Daman & Diu||25||40 lakhs||20 lakhs|
|10||Delhi||7||40 lakhs||20 lakhs|
|11||Goa||30||40 lakhs||20 lakhs|
|12||Gujarat||24||40 lakhs||20 lakhs|
|13||Haryana||6||40 lakhs||20 lakhs|
|14||Himachal Pradesh||2||40 lakhs||20 lakhs|
|15||Jammu & Kashmir||1||40 lakhs||20 lakhs|
|16||Jharkhand||20||40 lakhs||20 lakhs|
|17||Karnataka||29||40 lakhs||20 lakhs|
|18||Kerala||32||40 lakhs||20 lakhs|
|19||Ladakh||38||40 lakhs||20 lakhs|
|20||Lakshdweep||31||40 lakhs||20 lakhs|
|21||Madhya Pradesh||23||40 lakhs||20 lakhs|
|22||Maharashtra||27||40 lakhs||20 lakhs|
|23||Manipur||14||40 lakhs||10 lakhs|
|24||Meghalaya||17||20 lakhs||20 lakhs|
|25||Mizoram||15||40 lakhs||10 lakhs|
|26||Nagaland||13||40 lakhs||10 lakhs|
|27||Odisha||21||40 lakhs||20 lakhs|
|28||Other Territory||97||40 lakhs||20 lakhs|
|29||Puducherry||34||20 lakhs||20 lakhs|
|30||Punjab||3||40 lakhs||20 lakhs|
|31||Rajasthan||8||40 lakhs||20 lakhs|
|32||Sikkim||11||20 lakhs||20 lakhs|
|33||Tamil Nadu||33||40 lakhs||20 lakhs|
|34||Telangana||36||20 lakhs||20 lakhs|
|35||Tripura||16||40 lakhs||10 lakhs|
|36||Uttar Pradesh||9||40 lakhs||20 lakhs|
|37||Uttarakhand||5||20 lakhs||20 lakhs|
|38||West Bengal||19||40 lakhs||20 lakhs|
Read Also: GST Turnover v/s Income Tax Turnover
How to calculate aggregate turnover for GST registration?
Aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same PAN, to be computed on all India basis but not include CGST, SGST, UTGST and cess.
In other words, following are included while calculating aggregate turnover-
Value of all (taxable supplies + Exempt supplies + Exports +Inter-state supplies) of a person having the same PAN (Permanent Account Number) across all his business entities in India.
The below-given are excluded while calculating turnover:
- Taxes with respect to Cess, CGST, SGST or IGST Acts
- Value of taxes payable under reverse charge mechanism
- Values of inward supplies of goods and services
- Value of Non-taxable supplies of goods or services like Alcohol, Petrol etc.
When will the GST exemption limit not be applicable?
Generally person exceeding the threshold limit of turnover is liable. That means, if the person exceeds certain threshold limit, it’s mandatory for them to take Registration under GST. However, persons belonging to these categories are required to compulsorily get registered under GST:
- Interstate suppliers
- Casual Taxable persons
- Persons taxable under the reverse charge basis
- Suppliers who supply goods through e-commerce operators who are liable to collect tax at source.
- Non-resident taxable persons
- Persons required to deduct TDS under GST (Govt. entities)
- Input Service Distributors
- Persons making a sale on behalf of someone else whether as an Agent or Principal.
- E-commerce operator (ECO) providing a platform to suppliers to make supply through it or ECO liable to collect TCS
- Online Service Providers providing service from outside India to a non-registered person in India.
Note- A person can take registration voluntary to avail benefits available from GST Registration even in case they don’t belong to above categories.