GST turnover limit for goods and services in various states

GST turnover limit

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.StateGST State CodeGoods LimitServices Limit
1Andaman & Nicobar Islands3540 lakhs20 lakhs
2Andhra Pradesh3740 lakhs20 lakhs
3Arunachal Pradesh1240 lakhs20 lakhs
4Assam1840 lakhs20 lakhs
5Bihar1040 lakhs20 lakhs
6Chandigarh440 lakhs20 lakhs
7Chhattisgarh2240 lakhs20 lakhs
8Dadra & Nagar Haveli & Daman & Diu2640 lakhs20 lakhs
9Daman & Diu2540 lakhs20 lakhs
10Delhi740 lakhs20 lakhs
11Goa3040 lakhs20 lakhs
12Gujarat2440 lakhs20 lakhs
13Haryana640 lakhs20 lakhs
14Himachal Pradesh240 lakhs20 lakhs
15Jammu & Kashmir140 lakhs20 lakhs
16Jharkhand2040 lakhs20 lakhs
17Karnataka2940 lakhs20 lakhs
18Kerala3240 lakhs20 lakhs
19Ladakh3840 lakhs20 lakhs
20Lakshdweep3140 lakhs20 lakhs
21Madhya Pradesh2340 lakhs20 lakhs
22Maharashtra2740 lakhs20 lakhs
23Manipur1440 lakhs10 lakhs
24Meghalaya1720 lakhs20 lakhs
25Mizoram1540 lakhs10 lakhs
26Nagaland1340 lakhs10 lakhs
27Odisha2140 lakhs20 lakhs
28Other Territory9740 lakhs20 lakhs
29Puducherry3420 lakhs20 lakhs
30Punjab340 lakhs20 lakhs
31Rajasthan840 lakhs20 lakhs
32Sikkim1120 lakhs20 lakhs
33Tamil Nadu3340 lakhs20 lakhs
34Telangana3620 lakhs20 lakhs
35Tripura1640 lakhs10 lakhs
36Uttar Pradesh940 lakhs20 lakhs
37Uttarakhand520 lakhs20 lakhs
38West Bengal1940 lakhs20 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:

  1. Taxes with respect to Cess, CGST, SGST or IGST Acts
  2. Value of taxes payable under reverse charge mechanism
  3. Values of inward supplies of goods and services
  4. Value of Non-taxable supplies of goods or services like Alcohol, Petrol etc.

Read Also: GST – Should you opt composition scheme or not?

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:

  1. Interstate suppliers
  2. Casual Taxable persons
  3. Persons taxable under the reverse charge basis
  4. Suppliers who supply goods through e-commerce operators who are liable to collect tax at source.
  5. Non-resident taxable persons
  6. Persons required to deduct TDS under GST (Govt. entities)
  7. Input Service Distributors
  8. Persons making a sale on behalf of someone else whether as an Agent or Principal.
  9. E-commerce operator (ECO) providing a platform to suppliers to make supply through it or ECO liable to collect TCS
  10. 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.

Read Also: GST ITC: What to take, What not to take and When to take

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