GST Registration Eligibility & Turnovers in 2026

Navigating GST compliance in India begins with knowing exactly when your enterprise is legally mandated to register under the Goods & Services Tax (GST) Act. Operating without GST once your turnover crosses the statutory limit attracts severe penalties under Section 122 of the CGST Act.

1. Aggregate Turnover Threshold Limits

The current aggregate turnover limits for compulsory GST registration:

• Suppliers of Goods: ₹40 Lakhs for normal states (₹20 Lakhs for Special Category / North Eastern States).
• Suppliers of Services: ₹20 Lakhs for normal states (₹10 Lakhs for Special Category States).
• Inter-state Suppliers: Mandatory registration regardless of annual turnover.

2. When is GST Registration Mandatory Irrespective of Turnover?

Under Section 24 of the CGST Act, certain businesses must register for GST even with ₹0 sales:

• Businesses making inter-state taxable supplies of goods.
• E-commerce sellers selling goods via Amazon, Flipkart, or own e-commerce portals.
• Non-resident taxable persons and casual taxable persons.
• Businesses liable to pay tax under Reverse Charge Mechanism (RCM).

3. Is a Digital Signature (DSC) Required for GST Registration?

For Private Limited companies, Public Limited companies, and LLPs, a Class 3 Digital Signature Certificate (DSC) is legally mandatory to sign and authenticate GST applications on the GST Portal. Individual proprietors and partnerships may authenticate via Aadhaar OTP (EVC).