Contributed and updated by Vijay Kaushik, PKF Sridhar and Santhanam LLP
Key data (India)
Information up to date as at 1 September 2024.
| A. GST registration and deregistration thresholds |
| GST registration (resident businesses) |
| Exclusively engaged in the supply of goods | INR 4 million in all states/union territories except for:
• persons making intrastate supplies in the states of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand;
• persons otherwise required to obtain compulsory GST registration;
• persons opting for voluntary registration and intending to continue their registration under the relevant Act; and
• persons engaged in making supplies of notified goods (as set out immediately below). |
Exclusively engaged in the supply of the following notified goods:
• Ice cream, edible ice, tobacco and manufactured tobacco substitutes, pan masala.
• Fly ash bricks, fly ash blocks, fly ash aggregate.
• Bricks of fossil meals or similar siliceous earth, building bricks, earthen |
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Web page updated on 17 Mar 2025 16:23