Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The ₹20 lakh limit
A pure service provider must register for GST once aggregate turnover exceeds ₹20 lakh in a financial year — or ₹10 lakh in special-category (mainly north-eastern and hill) states. This is the key difference from suppliers of goods, whose limit is ₹40 lakh. Confirm the current thresholds and state list.
When turnover doesn't matter
Some situations require registration regardless of turnover: making inter-state taxable supplies, supplying through an e-commerce operator, being liable under reverse charge, or being a non-resident or casual taxable person. So a small consultant with even one out-of-state client may need to register.
A worked example
Example: a freelance designer in Maharashtra billing ₹18 lakh to local clients is under ₹20 lakh — registration optional. But if she takes one ₹1 lakh project from a client in another state, that inter-state supply can require registration regardless of the ₹20 lakh limit. Many freelancers register to claim ITC and look established. Our team can advise whether you must register.