24/07/2026
*GST Threshold Limits FY 2026β27 / AY 2026β27*
*GST Registration*
- *Goods*: βΉ40 Lakhs
- *Services*: βΉ20 Lakhs
- *Mixed supplier*: βΉ20 Lakhs
- _Note: Special category states have lower limits of βΉ20 Lakhs for goods and βΉ10 Lakhs for services_
*Composition Scheme*
- *Goods*: Up to βΉ1.50 Crore
- *Services u/s 10(2A)*: Up to βΉ50 Lakhs
- _Note: βΉ1.50 Crore limit for goods applies to normal category states only. Special category states: βΉ75 Lakhs_
*HSN Reporting*
- *Up to βΉ5 Crore AATO*: 4-Digit HSN
- *Above βΉ5 Crore AATO*: 6-Digit HSN
*Annual Return Filing*
- *Above βΉ2 Crore turnover*: GSTR-9 required
- *Above βΉ5 Crore turnover*: GSTR-9 and GSTR-9C required
*E-Invoicing*
- *Up to βΉ5 Crore AATO*: Not Required
- *Above βΉ5 Crore AATO*: Mandatory
- _Note: Once threshold crossed in any FY from 2017β18 onwards, e-invoicing continues even if turnover falls later_
*E-Way Bill*
- *Inter-State*: Required if consignment value above βΉ50,000
- *Intra-State*: As per respective state limits
All limits above are currently applicable for FY 2026β27. No major changes have been notified.