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Recent GST changes have made it easier for some small, unregistered goods sellers to sell online within their own state. They do not generally let an unregistered seller make taxable goods sales to customers in another state. Interstate taxable supplies usually require GST registration regardless of turnover, subject to specific statutory or notified exceptions.
Can I sell to customers in another state without GST registration?
Usually not if you are making an interstate taxable supply. Section 24 of the Central Goods and Services Tax Act, 2017 includes “persons making any inter-State taxable supply” among those required to register. CBIC’s FAQ likewise says an unregistered dealer making an interstate supply must register irrespective of turnover. See the CBIC GST FAQ and the CGST Act text.
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This is not a rule to apply without checking the supply. The Act exempts people engaged exclusively in wholly exempt or non-taxable supplies, and some notified exceptions may apply. The product or service’s tax status, the seller’s circumstances, and the operative notification all matter. The usual turnover threshold alone does not make an interstate taxable goods sale permissible without registration.
What changed for small sellers using an online marketplace?
A conditional relaxation allows certain unregistered suppliers of goods to sell through an e-commerce operator without mandatory registration if they meet the applicable turnover threshold and other requirements. The permitted supplies under this route are intra-state: the seller cannot rely on the relaxation to make interstate taxable supplies.
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The GST Council’s implementation material describes conditions for both suppliers and operators, including checks and reporting intended to prevent ineligible interstate sales. Central Tax Notifications 34/2023 and 37/2023 supported the 2023 scheme. Check the current notification and GST Portal instructions for applicable enrollment and reporting requirements before relying on this route. The Council’s material is available at the GST Council’s 50th meeting agenda.
Marketplace access is not itself a registration waiver. An unregistered seller should distinguish between selling to customers within the seller’s state under the conditional scheme and making taxable supplies across state lines.
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How the seller’s route affects registration
There is no single turnover figure that answers every seller’s question. Work through the relevant factors together:
- Supply: Are you selling goods or services, and are they taxable, wholly exempt, or non-taxable?
- Customer location: Is the supply within your state or to a customer in another state?
- Business locations: Do you operate from one state, or have you established a place of business in another?
- Sales channel: Are you selling directly or through an e-commerce operator, and does a specific marketplace relaxation apply?
- Turnover and status: Are you registered, and how does your aggregate turnover compare with the applicable threshold and any relevant exception?
For small suppliers of services, separate threshold-based relief has been recorded for certain interstate supplies. A 2017 GST Council agenda described an exemption up to ₹20 lakh annual turnover, or ₹10 lakh in specified special-category states other than Jammu and Kashmir, for which it stated ₹20 lakh. This is a historical Council record, not confirmation of the rule currently in force. Verify the operative notification, later amendments, state, and service category; do not apply the service-provider exception to taxable goods sales. See the GST Council’s 23rd meeting agenda.
Do you need a separate GST registration for a business location in another state?
Generally, yes. CBIC’s FAQ says that registering a branch office in another state is a fresh registration. That is a different issue from shipping an interstate order from your existing state: a new place of business across a state boundary brings separate registration considerations. The structure of the business and its actual supplies still matter. Consult the CBIC GST FAQ for the general explanation.
What changed in GSTR-1 reporting for interstate B2C invoices?
From the August 2024 return period, the GST Portal’s GSTR-1 guide directs taxpayers to report taxable interstate supplies to unregistered customers with an invoice value above ₹1 lakh invoice-wise in Table 5. Lower-value interstate supplies, along with intra-state supplies to unregistered customers, go in Table 7. The guide records the earlier threshold as ₹2.5 lakh through the July 2024 return period. These are return-reporting instructions; they do not change who must register.
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The guide also says the HSN summary was split into B2B and B2C tabs from the May 2025 return period. For current filing steps, use the GST Portal GSTR-1 user guide.
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- Classify the supply. Establish whether you sell goods or services and whether the supply is taxable, wholly exempt, or non-taxable.
- Map the locations. Identify the state from which you supply, where the customer is, and whether you have a place of business in another state.
- Check the sales channel and exception. If you are unregistered and use an e-commerce operator, confirm that the intra-state goods-supplier relaxation and all its conditions apply. For any claimed exception, check the current notification rather than relying on an older summary.
- Confirm registration and filing duties. Use the current CBIC and GST Portal guidance to verify registration, invoicing, and GSTR-1 treatment for your circumstances.
The central distinction is between a narrow route for eligible unregistered goods sellers making intra-state marketplace sales and the general registration requirement for interstate taxable supplies. A seller’s exact obligations depend on the supply, locations, channel, turnover, and current notifications.
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