GST Registration Threshold
Definition
The aggregate turnover above which a business must register for GST in India. Separate limits apply for goods and services and for special-category states, and some businesses must register regardless of turnover. The applicable limit should be checked against the current notification.
Related Terms in India GST
Casual Taxable Person
A person who occasionally supplies goods or services in a state or union territory where they have no fixed place of business — for example at an exhibition or seasonal event. They must register in advance and deposit estimated tax for the period.
Non-Resident Taxable Person
A person based outside India who occasionally supplies goods or services in India without a fixed place of business there. Registration is required ahead of supplies, with an advance tax deposit, and the return filed is GSTR-5.
GST TDS
Tax deducted at source under GST by specified recipients — such as government departments and certain public-sector bodies — on payments for taxable supplies above a threshold. It is reported in GSTR-7 and credited to the supplier.
GST TCS
Tax collected at source under GST by e-commerce operators on the net value of taxable supplies made through their platform by other sellers. It is reported in GSTR-8 and credited to the seller's electronic cash ledger.
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