What are the new GST registration threshold limits as of 2025?

GST Registration in Noida

As of 2025, the Goods and Services Tax (GST) registration threshold limits in India have been revised to accommodate economic changes and ease the compliance burden for small businesses. These thresholds vary based on the nature of the business (goods or services) and the state or union territory in which the business operates.

GST Registration Threshold Limits for 2025

For Suppliers of Goods:

  • Normal Category States: ₹40 lakh
  • Special Category States: ₹20 lakh

Special Category States include: Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, and Puducherry.

For Service Providers:

  • Normal Category States: ₹20 lakh
  • Special Category States: ₹10 lakh

Mandatory GST Registration (Irrespective of Turnover)

Regardless of turnover, GST registration in India is mandatory for:

  • Inter-state suppliers of goods
  • Casual taxable persons
  • Non-resident taxable persons
  • Businesses liable under the reverse charge mechanism
  • E-commerce operators and those supplying through them
  • Input Service Distributors (ISDs)
  • Persons required to deduct or collect tax at source (TDS/TCS)
  • Online service providers supplying to unregistered persons in India

State-wise Threshold Adoption

While many states have adopted the increased threshold limits, some have chosen to maintain the previous limits. For instance:

  • States with ₹40 lakh threshold for goods: Andhra Pradesh, Bihar, Delhi, Gujarat, Haryana, Karnataka, Kerala, Maharashtra, Tamil Nadu, Uttar Pradesh, West Bengal, among others.
  • States maintaining ₹20 lakh threshold for goods: Telangana.

Note: Assam, Jammu & Kashmir, and Ladakh, although categorized as special category states, have opted for the ₹40 lakh threshold for goods.

Implications for Businesses

Businesses should monitor their aggregate turnover, which includes taxable supplies, exempt supplies, exports, and inter-state supplies. Exceeding the applicable threshold mandates GST registration in Noida to ensure compliance and avoid penalties.

If you need assistance determining your GST obligations or navigating the registration process, feel free to ask. Contact Bahuguna and company for best GST service provider in Noida.

Location: Noida, Uttar Pradesh, India

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