GST Registration & E-Invoice Checker

Instantly check if your business needs GST registration and whether e-invoicing is mandatory — based on your turnover, state, and supply type.

All taxable + exempt + zero-rated supplies across all GSTINs under one PAN
Special: HP, Uttarakhand, all NE states, J&K, Ladakh, Sikkim

GST Registration

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Fill in your turnover, business type, and state to get an instant result.

Applicable Threshold—
Your Turnover—
Mandatory From—

E-Invoice (IRN) Requirement

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E-invoicing applies to B2B supplies above ₹5 crore turnover.

E-Invoice Threshold₹5 crore
Applicable ToB2B, B2G, Exports
Not Applicable ToB2C, banking, GTA, passenger transport, SEZ units
GST Registration Threshold — Quick Reference
Business TypeNormal StatesSpecial Category StatesKey Rule
Goods (exclusively) ₹40 lakh ₹20 lakh Section 22(1)
Services (exclusively) ₹20 lakh ₹10 lakh Section 22(1)
Both goods & services ₹20 lakh ₹10 lakh Lower threshold applies
Inter-state supply Mandatory (any turnover) Mandatory (any turnover) Section 24(i)
E-commerce supply (seller) Mandatory (any turnover) Mandatory (any turnover) Section 24(ix)
Casual taxable person Mandatory (any turnover) Mandatory (any turnover) Section 24(iv)
Non-resident taxable person Mandatory (any turnover) Mandatory (any turnover) Section 24(v)
Input service distributor Mandatory (any turnover) Mandatory (any turnover) Section 24(viii)
Sectors Exempt from E-Invoicing
✓ Exempt: Banking companies, insurance companies, NBFCs
✓ Exempt: Goods Transport Agencies (GTA)
✓ Exempt: Passenger transportation services
✓ Exempt: Multiplex cinema services
✓ Exempt: Special Economic Zone (SEZ) units — for own supplies
✓ Exempt: Government departments, local authorities
✓ Exempt: Persons registered under Section 51 (TDS deductors)
✓ Exempt: Persons registered under Section 52 (TCS collectors)
Registration Thresholds — State-wise for FY 2025-26

Normal Category States

Goods suppliers₹40 lakh/year
Service providers₹20 lakh/year
States coveredMost states including Maharashtra, Delhi, Karnataka, Gujarat, Tamil Nadu, West Bengal, Rajasthan, UP, MP, AP, Telangana, Kerala, Odisha, Bihar, etc.

Special Category States

Goods suppliers₹20 lakh/year
Service providers₹10 lakh/year
States coveredManipur, Mizoram, Nagaland, Tripura, Meghalaya, Arunachal Pradesh, Sikkim, Uttarakhand, Himachal Pradesh, J&K, Puducherry
Mandatory Registration — Regardless of Turnover
Interstate Supply
Any business making taxable supplies across state borders must register — no threshold exemption
E-commerce Operators
Platforms like Amazon, Flipkart, Meesho must register regardless of turnover
E-commerce Sellers
Sellers supplying through e-commerce operators must register regardless of turnover
Casual Taxable Person
Businesses operating in a state where they have no fixed establishment
Non-Resident Taxable Person
Foreign businesses making taxable supplies in India
TDS Deductors
Government departments, PSUs, and certain other entities deducting TDS on payments
TCS Collectors
E-commerce operators collecting tax at source on behalf of sellers
RCM Payers
Businesses receiving services liable to Reverse Charge Mechanism from unregistered persons
Agents of Suppliers
Any person supplying goods on behalf of a taxable principal
Input Service Distributor
Head office distributing ITC to branches
E-invoicing Thresholds — FY 2025-26
₹5 crore+
Mandatory e-invoicing
All B2B invoices, debit notes, credit notes require IRN from IRP. Effective from 1st August 2023.
₹10 crore+
Mandatory (earlier date)
E-invoicing was mandatory from 1st October 2022 for this threshold.
₹100 crore+
Mandatory (earliest)
E-invoicing was first extended to this threshold from 1st April 2021.
Below ₹5 crore
Not mandatory (yet)
Voluntary e-invoicing possible. GSTN is progressively lowering the threshold.
B2C invoices
Exempt from e-invoicing
Consumer invoices do not need IRN regardless of turnover.
Banks, NBFCs, GTA
Exempt from e-invoicing
Specific sectors are notified as exempt from e-invoicing.
Frequently Asked Questions
If you supply both goods and services, the lower threshold applies. Since the service threshold is ₹20 lakh (₹10 lakh in special states), that is the effective threshold for your combined registration requirement — even if your goods turnover alone is below ₹40 lakh.
Agricultural produce sold directly by a farmer is generally exempt from GST. However, processed agricultural products, sale by a registered trader, and produce that has undergone processing may attract GST. Agricultural income itself is not taxable under GST — GST applies to the supply of goods and services, not income.
Yes. A person whose aggregate turnover does not exceed the threshold can apply for voluntary GST registration. This is beneficial if you want to claim ITC, supply to GST-registered businesses who need valid tax invoices, or build business credibility.
You must apply for registration within 30 days of the day on which your aggregate turnover first exceeds the threshold. The effective date of registration is the date on which you became liable to register.