“Do I need a GST number yet?” is one of the most common questions we hear from new businesses in Gurugram. The answer depends on what you sell, how much you sell in a year, and how you sell it.
The turnover limits for Haryana
Haryana applies the higher registration limit for businesses that supply only goods.
| What you supply | Registration needed when aggregate turnover in a financial year exceeds |
|---|---|
| Only goods | Rs 40 lakh |
| Only services | Rs 20 lakh |
| Both goods and services | Rs 20 lakh |
The Rs 40 lakh limit is not available to everyone who sells goods. It does not apply, for example, to certain notified goods such as ice cream, pan masala and tobacco products, or to businesses that also supply services. In those cases the Rs 20 lakh limit applies.
What “aggregate turnover” means
Aggregate turnover is the total value of all your supplies under the same PAN across India. It includes:
- taxable supplies, including those taxed at a nil rate
- exempt supplies
- exports
- inter-state supplies
It excludes the GST itself and inward supplies on which you pay tax under reverse charge.
So if you run a shop in Gurugram and also sell from Delhi under the same PAN, both are counted together.
Who must register even below the limit
Some businesses need a GST number from the first sale, whatever their turnover. The common cases are:
- businesses making inter-state taxable supplies of goods
- most persons selling goods through e-commerce platforms, subject to the limited exceptions notified by the government
- e-commerce operators themselves
- casual taxable persons, such as those setting up a temporary stall at an exhibition
- persons liable to pay tax under reverse charge
- non-resident taxable persons and input service distributors
Should you register voluntarily?
Registering before you cross the limit can make sense when your customers are GST-registered businesses that want to claim input tax credit, when a marketplace or large buyer insists on a GSTIN, or when you buy a lot of inputs on which you want to claim credit. The trade-off is that you must then file returns every period, including nil returns.
Next step
If you are close to the limit or unsure whether a compulsory category applies to you, send us your business activity and expected turnover on WhatsApp. Our GST registration page explains the documents and process in detail.