# GST Annual Turnover Checker

> Aggregate turnover — all taxable, exempt, export and inter-state supplies under the same PAN across India, excluding GST — decides whether you must register and which returns and obligations apply. The registration threshold is ₹40 lakh for suppliers of goods and ₹20 lakh for services (lower in some special-category states), and many businesses must register regardless of turnover.

Interactive calculator: https://www.industax.com/calculators/gst-turnover-checker

- **Registration — goods:** ₹40 lakh
- **Registration — services:** ₹20 lakh
- **QRMP scheme up to:** ₹5 crore

## 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

1. Domestic consulting fees ₹12 lakh plus export of services ₹14 lakh in the year.
2. Aggregate turnover = ₹26 lakh, above the ₹20 lakh threshold for services.

**Result:** GST registration is mandatory; exports can be made without IGST under an LUT.

## FAQs

### Do exports count towards the GST threshold?

Yes. Export turnover is part of aggregate turnover even though it is zero-rated.

### Is turnover counted per state or for the whole PAN?

For the whole PAN across India. Separate registrations are needed in each state where you supply from, but the threshold is tested on the combined turnover.

### When is e-invoicing mandatory?

For businesses whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards, for B2B invoices and exports.

## Official sources

- GST portal: https://www.gst.gov.in/

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Canonical page: https://www.industax.com/calculators/gst-turnover-checker
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.