How the check works
| Rule | What it says |
|---|---|
| Section 22 (threshold) | Register when aggregate turnover exceeds Rs 40 lakh (goods only, Haryana) or Rs 20 lakh (services, or goods and services) |
| Section 23 | No registration needed if you supply only exempt or non-taxable goods or services |
| Section 24 | Compulsory whatever the turnover: inter-state supply of goods, casual taxable persons, reverse charge, e-commerce sellers, TDS/TCS deductors, ISDs, agents and others |
| Notification 10/2017-Integrated Tax | Inter-state supply of services does not force registration while turnover is within Rs 20 lakh |
| Notification 65/2017-Central Tax | Services sold through a marketplace do not force registration within the threshold (except specified services) |
| Notification 34/2023-Central Tax | Goods sold only within your state through a marketplace, within the threshold, can be sold with an enrolment number, subject to conditions |
Some goods (for example ice cream, pan masala and tobacco products) do not get the Rs 40 lakh goods limit; for them the limit is Rs 20 lakh. This check is a guide; the facts of your business decide. Next steps: documents checklist, GST registration kaise kare, GST registration in Gurgaon.
Frequently asked questions
What is the GST registration limit in Haryana?
Rs 40 lakh of aggregate turnover in a financial year if you supply only goods, and Rs 20 lakh if you supply services, or goods and services together. Some persons must register whatever their turnover.
What counts in aggregate turnover?
The value of all taxable, exempt and export supplies and inter-state supplies of all your businesses under the same PAN across India, excluding GST itself and inward supplies on which you pay tax under reverse charge.
Do I need GST if I sell to other states?
Yes for goods: a person making inter-state taxable supplies of goods must register whatever the turnover. For services, inter-state supplies are exempted from compulsory registration while aggregate turnover is within Rs 20 lakh.
Do online sellers need GST registration?
Sellers of goods through a marketplace generally must register. Since October 2023, small sellers supplying goods only within their own state through a marketplace, within the threshold, can sell with an enrolment number instead, subject to conditions. Service providers selling through a marketplace are not compelled to register below the threshold, except for specified services.
Can I register even if I am below the limit?
Yes. Voluntary registration is allowed, and many businesses register because their buyers want a GSTIN or a marketplace requires it. Once registered, you must file returns even if turnover is small.