India VAT registration threshold

What this value means

PERIOD BASIS: Aggregate turnover 'in a financial year' (Indian FY, 1 April–31 March), computed all-India on a single PAN — current-year test: liability arises the day aggregate turnover in the FY exceeds the limit, with 30 days to apply (s. 25(1)). SECOND LIMB: INR 4,000,000 (forty lakh) for persons 'engaged in exclusive supply of goods', via Notification No. 10/2019-Central Tax (u/s 23(2)), effective 1 April 2019 — but NOT for: persons compulsorily registrable u/s 24, suppliers of ice cream/pan masala/tobacco, intra-State suppliers in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand, or voluntary registrants. Separate lower limb: INR 1,000,000 (ten lakh) in the special category States (currently effective for Manipur, Mizoram, Nagaland, Tripura per s. 22 Explanation (iii) as amended w.e.f. 1 February 2019). NON-ESTABLISHED SUPPLIERS: Nil threshold. Section 24 CGST Act overrides s. 22(1): '(v) non-resident taxable persons making taxable supply' must register regardless of turnover (and must apply at least five days before commencing business, s. 25(1) proviso). Persons making inter-State taxable supplies of GOODS are likewise compulsorily registrable under s. 24(i) from the first rupee (inter-State SERVICE suppliers below INR 20 lakh were exempted by Notification No. 10/2017-Integrated Tax of 13 October 2017). India is not an EU member; Directive (EU) 2020/285 does not apply. IMPORTED DIGITAL SERVICES: Zero threshold for imported digital services: s. 24(xi) CGST Act — 'every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person' must register. Such OIDAR suppliers take a single simplified registration (Form GST REG-10) and pay IGST under s. 14 of the IGST Act, 2017; B2B recipients instead self-account under reverse charge. A foreign SaaS reading only the 20/40-lakh headline would wrongly conclude it has no obligation. Engine traps: (1) 'aggregate turnover' is PAN-wide across ALL Indian states and includes exempt and export supplies (s. 2(6)) — a per-state computation understates it; (2) registration is per-State: crossing the threshold requires registration in every State supplied FROM; (3) the 40-lakh goods limit is a s. 23(2) exemption notification, not an amendment of the s. 22 figure — mixed goods+services suppliers stay at 20 lakh, and even a single rupee of service income (other than interest/discount, per the s. 22 Explanation) kills the 40-lakh limb; (4) e-commerce sellers through TCS-collecting operators and reverse-charge payers are compulsorily registrable regardless of turnover (s. 24(iii),(ix)); (5) casual and non-resident taxable persons must register 5 days IN ADVANCE with estimated-tax deposit (ss. 25(1), 27); (6) voluntary registration (s. 25(3)) makes all provisions apply in full; (7) the 20-lakh figure has been unchanged since GST commencement on 1 July 2017 — only the goods limb and special-state lists have moved since. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://asiaref.dev/v1/in/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/in/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/in/vat-registration-threshold

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