Turnover-based GST obligations
| Turnover | What applies |
|---|---|
| Above ₹20 lakh (services) / ₹40 lakh (goods) | Registration mandatory |
| Up to ₹1.5 crore | Composition scheme option (goods/restaurants) |
| Up to ₹5 crore | Quarterly returns under QRMP option, with monthly tax payment |
| Above ₹2 crore | Annual return GSTR-9 mandatory |
| Above ₹5 crore | Reconciliation statement GSTR-9C; e-invoicing mandatory |
What counts in aggregate turnover
- Taxable supplies (excluding GST)
- Exempt and nil-rated supplies
- Exports and supplies to SEZs
- Inter-state supplies between your own branches
- Not counted: inward supplies on reverse charge
Worked example: consultant with export income
- 1Domestic consulting fees ₹12 lakh plus export of services ₹14 lakh in the year.
- 2Aggregate turnover = ₹26 lakh, above the ₹20 lakh threshold for services.
GST registration is mandatory; exports can be made without IGST under an LUT.

