GST registration Maharashtra eligibility threshold

Turnover Thresholds for GST Registration

Goods Suppliers (in Maharashtra and most other normal states):
Annual aggregate turnover exceeding ₹40 lakh necessitates GST registration.

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IndiaFilings

Service Providers:
Annual aggregate turnover exceeding ₹20 lakh triggers mandatory registration.

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IndiaFilings

Beyond Turnover: When GST Registration Is Mandatory Regardless

Even if your turnover is below the thresholds, GST registration is compulsory in these cases:

Inter‑state supplies of goods

Casual taxable persons (e.g., temporary vendors)

Non‑resident taxable persons (foreign entities supplying in India)

Suppliers under the reverse charge mechanism (RCM)

E-commerce operators and sellers (TCS-applicable)

Agents or input service distributors (ISDs)

Providers of OIDAR services (Online Information, Database Access, and Retrieval)

Anyone required to deduct TDS/TCS under GST

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K S M G & CO

Summary: PDF Blueprint
Business Type Maharashtra Threshold Registration Trigger
Goods Supplier ₹40 lakh Turnover > ₹40 lakh
Service Provider ₹20 lakh Turnover > ₹20 lakh
Inter‑state / Others N/A Registration mandatory regardless
Real Talk from Business Owners

A Redditor sheds light on the complexity of thresholds:

“Section 24(i)… states that any person making inter‑state taxable supply is liable to register… regardless of what is stated in Section 22(1).”

Reddit

Key Takeaways for Your Mumbai Venture

If your goods turnover exceeds ₹40 lakh annually, GST registration is mandatory.

For services, the threshold is ₹20 lakh annually.

If you're dealing in inter-state transactions, RCM, or through e-commerce, you must register—even below these thresholds.

Voluntary registration is an option and often advantageous: enables input tax credit, improves business credibility, and facilitates inter-state operations.