Introduction
Whether you need GST registration depends mainly on your annual turnover and the nature of your supplies. For a business based in Ghaziabad or anywhere in Uttar Pradesh, this guide explains the threshold limits for 2026 and the situations where registration becomes compulsory even below the limit.
Threshold Limits for 2026
For the financial year 2026-27, the GST registration thresholds remain as follows:
| Category of business | Threshold for UP (intra-state) |
|---|---|
| Supplier of goods | Rs 40 lakh |
| Supplier of services | Rs 20 lakh |
| Special category states (not UP) | Lower limits apply |
These limits apply only to intra-state supplies. If you supply goods or services across state borders, the limit does not apply and registration is required from the first rupee.
When Registration Becomes Mandatory Even Below the Limit
There are exceptions where GST registration is compulsory regardless of turnover:
- Inter-state supplies — selling or providing services outside Uttar Pradesh
- E-commerce — supplying through an e-commerce operator that collects TCS
- Reverse charge — you are liable to pay GST under reverse charge
- Casual or non-resident taxable persons
- Input tax credit distributors
What Counts as Turnover
Turnover for the registration threshold includes all taxable supplies, exempt supplies, and exports made in the preceding financial year. Aggregate turnover also excludes inward supplies on which you pay tax under reverse charge, and the value of goods supplied on your behalf by a principal or agent.
How We Can Help
If you are near the threshold and unsure whether registration is compulsory, we review your supply pattern and confirm your position before you are exposed to penalties. For GST registration or return filing in Ghaziabad and across the NCR, call +91 88025 86988 or visit caashishrajput.com.
