GST turnover limit for goods and services in various states

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:

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