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Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →There is no safe turnover-only answer. First check whether GST law requires your business to register despite its turnover; then determine the threshold that applies to your state and type of supplies. If registration is required, compare regular registration with the composition scheme—but composition is an option for eligible registered taxpayers, not a way to avoid registration. The figures often quoted online are not a definitive current threshold schedule, so verify the rules and notifications that apply to your business before deciding.
Start with the facts that determine your route
Before choosing a route, write down the facts that affect registration and composition eligibility:
- Your aggregate turnover, calculated under the applicable GST rules.
- Every state in which you operate or make supplies.
- Whether you supply goods, services, or both.
- Whether your supplies are taxable, exempt, or a mixture.
- Whether you make inter-State supplies or fall into another category that may trigger compulsory registration.
These facts matter together. A turnover figure by itself cannot establish that registration is unnecessary, and the threshold for one kind of supplier or state should not be assumed to apply to another. The CBIC-hosted Act text sets out the registration framework in sections 22 and 24; its registration PDF is updated only through 1 August 2021, so check the current law and notifications for your circumstances. CBIC: CGST Act, registration chapter · CBIC: Sectoral FAQs
Decision checklist: no registration, regular registration, or composition
- Check compulsory-registration categories first. Section 24 of the Act text hosted by CBIC lists categories that may have to register regardless of the ordinary turnover threshold. That text includes persons making inter-State taxable supplies, but exceptions or later amendments may affect how a rule applies. Do not treat low turnover as an automatic exemption; check the current provision and notifications for the exact supply pattern. CBIC: CGST Act, registration chapter
- Identify the applicable threshold or exemption. If no compulsory-registration trigger settles the question, determine the threshold for the business’s state and supply category using current rules and notifications. CBIC’s Act text supplies the framework, while its sectoral FAQs are supporting guidance—not a substitute for checking current law. CBIC: CGST Act, registration chapter · CBIC: Sectoral FAQs
- If registration is required, test composition eligibility. Composition levy is governed by section 10 and the applicable rules. Check the current conditions against your turnover, types of supply, and plans for inter-State business. The CBIC composition-levy Act PDF is updated through 1 January 2022, and its composition rules describe eligibility and withdrawal; neither should be treated as a guarantee that a business qualifies under today’s rules. CBIC: CGST Act, composition levy · CBIC: Composition Rules
- Choose regular registration or composition based on how the business works. Compare customer invoicing, input tax credit, supply geography, and the cost of complying with each route. Composition may simplify compliance, but the restrictions can be commercially significant. GSTN: Welcome Kit for New Taxpayers
- Use the GST Portal application and keep a record of the decision. The portal’s registration guide describes a common new-registration application that lets an applicant indicate composition levy. It says that an application made within 30 days of becoming liable generally takes effect from the liability date; a later application generally takes effect from the date of grant. Record the facts and current rules you relied on, especially if turnover, supplies, or operating states change. GST Portal: Registration Application guide
How the three routes differ
| Route | When it may fit | Key consequences |
|---|---|---|
| No registration | Only where the business is outside compulsory-registration categories and qualifies for the applicable threshold or exemption. | No GST registration is available merely because turnover is low; check the current registration rules and relevant state and supply category. CBIC registration chapter |
| Regular registration | Where registration is required, or where a business chooses or needs the ordinary registered-taxpayer route rather than an eligible composition option. | Composition-specific restrictions do not apply merely by virtue of being a regular taxpayer. The GST Portal guide describes the normal-taxpayer registration application; check the applicable current rules for the business’s filing and tax obligations. GST Portal registration guide |
| Composition levy | An alternative for a registered taxpayer that meets the applicable statutory and rules-based conditions. | GSTN guidance says composition taxpayers cannot issue a regular taxable invoice, collect GST from customers, claim input tax credit, or make inter-State supplies. The option depends on continuing eligibility and may need to be withdrawn when conditions cease to be met. GSTN Welcome Kit · CBIC Composition Rules |
What the published composition limits do—and do not—tell you
GSTN’s Welcome Kit, identified in the available document metadata as a 2025 publication, gives composition turnover figures of ₹1.5 crore for goods suppliers, ₹75 lakh for certain states, and ₹50 lakh for supplies of services or mixed supplies. These are figures from that publication, not a confirmed universal schedule for October 2026. The document’s own date and current amendments or notifications must be checked before using any of them to decide eligibility. GSTN: Welcome Kit for New Taxpayers
Do these 3 things before closing this tab:
1Fix the driver behind crashes, sound loss and screen glitches2Clear out junk files and repair common Windows errors3Scan for outdated or missing drivers - takes under a minuteThose composition figures are not the same thing as the threshold for whether registration is required. The applicable registration threshold depends on the statutory framework and the business’s state and supply category; historical figures such as ₹40 lakh for certain goods suppliers or ₹20 lakh or ₹10 lakh for some services or state categories should not be copied into a current decision without verifying the relevant notification. CBIC: CGST Act, registration chapter · CBIC: Sectoral FAQs
When composition is a poor operational fit
Even if a business meets the legal conditions, composition may not suit its customers or growth plans. GSTN’s guidance identifies these practical limits:
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- Customers need a regular taxable invoice or expect GST to be collected. A composition taxpayer cannot issue a regular taxable invoice or collect GST from customers under the described scheme.
- The business bears significant GST on its inputs. Composition taxpayers cannot claim input tax credit under the GSTN guidance, so compare that cost with the compliance simplification before opting in.
- The business makes, or plans to make, inter-State supplies. The GSTN guide describes inter-State supplies as unavailable under composition. Check the current statutory conditions for any relevant exception or change before acting.
- The business expects to outgrow eligibility or change its supply pattern. CBIC’s rules describe withdrawal when eligibility conditions cease to be met. Monitor the conditions rather than assuming that an initial election remains valid indefinitely. GSTN Welcome Kit · CBIC Composition Rules
Applying and managing the choice
The GST Portal guide describes the new-registration application as a common flow for a normal taxpayer, composition applicant, or casual taxable person. It also says an applicant can indicate composition levy in that application. For a business that becomes liable to register, timing matters: the guide says an application filed within 30 days of liability generally has an effective date from the liability date, while a late application generally takes effect from the grant date. Confirm the current portal instructions and applicable rules when filing. GST Portal: Registration Application guide
After opting for composition, keep reviewing whether the business still meets the conditions. A change in turnover, supply type, or geographic reach can alter eligibility. CBIC’s composition rules address the effective option and withdrawal when conditions no longer hold. CBIC: Composition Rules
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When to get a case-specific review
Ask a qualified Indian tax practitioner to review the position if you make inter-State supplies, have mixed or exempt supplies, operate across states, or are uncertain whether a compulsory-registration category applies. The Act PDFs cited here have update dates in 2021 and 2022, and the GSTN Welcome Kit’s figures should not be read as a definitive current threshold schedule. A practitioner can check the current Act, rules, and notifications against the business’s actual facts.
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