by CA V. Viswanathan
FCA, ACS, CFE, Registered Valuer (S&FA) | Since 2012
GST registration under Section 22 of the CGST Act is mandatory where aggregate turnover exceeds ₹40 lakh for goods (₹20 lakh in special category states) or ₹20 lakh for services (₹10 lakh in special category states). Additionally, registration is mandatory regardless of turnover for: inter-state taxable supply; e-commerce operators; casual taxable persons; non-resident taxable persons; agents; and persons required to deduct/collect tax under Sections 51/52.
Composition scheme under Section 10 is available to small dealers (turnover up to ₹1.5 crore for goods, ₹50 lakh for restaurants and ₹50 lakh for specified services) at concessional rates of 1-6% with reduced compliance burden but with restrictions on input tax credit and inter-state outward supply.
This checker evaluates eligibility based on declared inputs across turnover, location, supply pattern, and business activity. For complete registration including AAR clarifications, multi-state structures, or sector-specific advisory (NBFC, financial services, e-commerce), consult CA V. Viswanathan at +91 99622 60333.