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There is no single turnover figure that safely answers every Indian business’s GST questions. Registration depends on PAN-wide aggregate turnover, the kind of supplies you make, your state and possible compulsory-registration rules. Even if you are registered, quarterly returns, the composition scheme and e-invoicing each have separate eligibility tests.
How do I work out whether GST registration applies?
Start with aggregate turnover, not the sales of one branch, state or GSTIN. The CBIC describes it as the all-India total for the same PAN of taxable supplies, exempt supplies, exports and inter-state supplies. It excludes GST and compensation cess, as well as inward supplies on which the recipient pays tax under reverse charge. See the CBIC FAQs and CBIC Sectoral FAQs.
The ordinary registration threshold depends on factors such as whether you supply goods or services and the state involved. The often-searched question “Do I need GST registration below ₹20 lakh?” cannot be answered with a blanket yes or no: that figure alone does not account for the applicable threshold, turnover definition or exceptions. The CBIC pages include material that may reflect older rules, so check the current legislation and notifications for your circumstances before relying on a particular threshold.
Can I stay unregistered if my turnover is below the applicable threshold?
Possibly, but a turnover threshold is not the whole liability test. Compulsory-registration provisions can apply in specified situations, and the nature and location of a supply may matter. Some exceptions also affect the analysis. The CBIC FAQs discuss these issues, but older examples in the CBIC registration FAQ should not be treated as a complete statement of current law. Check the current rule for the particular activity and supply before deciding not to register.
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How do I apply for GST registration?
For a normal taxpayer registration, the GST Portal’s route is Services > Registration > New Registration. The portal application collects business and place-of-business details, goods or services supplied, state information and verification details; the official registration tutorial explains the process, including Aadhaar authentication.
The GST Portal tutorial says that a normal taxpayer’s registration takes effect from the date liability arises if the application is filed within 30 days of that date. If you apply later, the effective-date treatment differs. Keep track of when liability begins rather than treating the application date as the only relevant date.
Should I choose the composition scheme or regular GST?
Composition is a compliance option for eligible small taxpayers, not simply a lower-rate version of regular GST. Eligibility and turnover conditions vary by activity and state; confirm the current statutory conditions before opting in. The GST Portal’s Welcome Kit describes the main operating differences:
| Question | Composition | Regular GST |
|---|---|---|
| Who can use it? | Only taxpayers who meet the conditions for their activity and state; check current rules. CBIC Sectoral FAQs | Composition is not available to every taxpayer; use regular registration where the scheme’s conditions are not met. |
| Can you issue a taxable invoice and collect GST separately? | No. The GST Portal Welcome Kit says composition taxpayers cannot issue taxable invoices or collect GST from customers. GST Portal Welcome Kit | The composition restrictions do not apply; follow the regular invoicing and tax rules for your supplies. |
| Can you claim input tax credit? | No, according to the GST Portal Welcome Kit. GST Portal Welcome Kit | Input tax credit may be available subject to the applicable conditions. |
| Can you make inter-state supplies? | The Welcome Kit says composition taxpayers cannot make inter-state supplies. GST Portal Welcome Kit | Inter-state supplies are not barred by this composition restriction; applicable GST requirements still apply. |
| What should guide the choice? | Consider the scheme’s eligibility and compliance benefits against restrictions on invoicing, tax collection, credit and supply geography. | Consider whether customers need a tax invoice or value input tax credit, and whether your costs, customer mix and supply locations make regular registration more suitable. |
Do not choose solely by comparing headline rates. A business selling mainly to GST-registered customers may find that customers value tax invoices and eligible credit, while a business with different customers or supply needs may weigh the trade-offs differently. Check scheme eligibility and the current filing obligations before making the choice.
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Eligible regular taxpayers with annual aggregate turnover of up to ₹5 crore may opt for the GST Portal’s QRMP scheme, subject to its conditions. QRMP means quarterly GSTR-1 and GSTR-3B returns, but tax is paid monthly by challan; it does not mean paying tax only once per quarter. The GST Portal QRMP FAQ lists prerequisites, including regular-taxpayer status (or having opted out of composition), turnover within the ceiling and filing the latest GSTR-3B.
If you are not eligible for QRMP or do not opt into it, follow the filing and payment cadence that applies to your registration. Check the portal’s current requirements before changing filing frequency.
Do I have to file GSTR-1 for a nil period?
If you are required to file GSTR-1, the GST Portal says you must submit it even when there was no business activity during that tax period. Composition taxpayers and certain other categories are not required to file GSTR-1 and instead follow their applicable forms and obligations. Check the GST Portal GSTR-1 guidance to confirm whether the form applies to your category.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Is e-invoicing mandatory for my business?
The GSTN-authorized Invoice Registration Portal lists an e-invoicing mandate for taxpayers above ₹5 crore in aggregate annual turnover, subject to exclusions and the relevant notifications. Treat this as a threshold to check, not a complete determination for every business: applicability depends on turnover, category and current rules. The IRP mandate page describes the applicable framework.
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For covered B2B and other specified documents, the e-invoice process authenticates the document and returns an Invoice Reference Number. E-invoicing is a separate question from whether you must register for GST or can use QRMP; meeting one test does not decide the others.
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