The Goods and Services Tax (GST) registration limit in India is based on the aggregate turnover of a business. The turnover threshold determines whether a business is required to register for GST. It’s important to note that turnover limits may be subject to change, and it’s advisable to check with the official Goods and Services Tax Network (GSTN) website or consult with a tax professional for the latest information.

Here are the general GST registration limits based on turnover:

1. Mandatory GST Registration:

   • Businesses with an aggregate turnover exceeding the prescribed threshold limit are required to register for GST. The threshold limits vary for different categories of businesses and states/union territories.

2. Threshold Limit for Regular Businesses:

   • As of my last update, the threshold limit for mandatory GST registration for regular businesses was Rs. 20 lakhs (Rs. 10 lakhs for special category states) in a financial year.

3. Threshold Limit for Service Providers:

   • For service providers, the threshold for mandatory GST registration was Rs. 20 lakhs (Rs. 10 lakhs for special category states) in a financial year.

4. Composition Scheme Threshold:

   • Businesses opting for the composition scheme, which allows for a simplified tax structure, have a lower threshold limit. The threshold for composition scheme was Rs. 1.5 crores (Rs. 75 lakhs for special category states) in a financial year.

5. Threshold for Interstate Supply:

   • Businesses involved in interstate supply of goods or services are required to register for GST irrespective of the turnover limit.

6. Threshold for E-commerce Operators:

   • E-commerce operators are required to register for GST, regardless of the turnover, and there is no threshold limit for them.

How to Check GST Registration Requirement:

To determine whether your business needs to register for GST, you can follow these steps:

1. Visit the GSTN Portal:

   • Go to the official GSTN portal (https://www.gst.gov.in/).

2. Navigate to Services > Registration > New Registration:

   • Check the section on new registration to find details about the turnover threshold.

3. Use GST Registration Calculator:

   • The GSTN portal may provide tools or calculators to help businesses determine whether they need to register based on their turnover.

4. Consult a Tax Professional:

   • If you have specific questions or need assistance, consider consulting with a tax professional or GST practitioner who can provide guidance tailored to your business.

Always refer to the latest guidelines and updates on the official GSTN website or consult with tax professionals to ensure accurate and current information.