GST registration becomes mandatory Cases

 GST registration becomes mandatory even for a single rupee transaction**:

Cases Where GST Registration is Required (Even for ₹1 Transaction): 1. *Interstate Supply of Goods*: If you're supplying goods from one state to another (interstate), GST registration is required *regardless of turnover* (i.e., even ₹1 transaction triggers it), unless you're dealing in exempt goods or under special categories like handicrafts or services with exemption. Example: A trader in Delhi sends goods to a buyer in Mumbai — registration is needed regardless of the amount. Note: This applies to goods, not services (services have some exemptions up to threshold limits). 2. *E-commerce Sellers*: If you're selling through platforms like Amazon, Flipkart, etc., GST registration is mandatory, regardless of turnover. 3. *Reverse Charge Mechanism (RCM)*: If you're required to pay tax under RCM, you must register even if your turnover is below the threshold. Example: Legal services, GTA (Goods Transport Agency), import of services. 4. *Non-Resident Taxable Persons / Casual Taxable Persons*: Must register before starting supply, regardless of turnover. (e.g., exhibition stalls) 5. *Input Service Distributor (ISD) or TDS/TCS Deductor*: Must register irrespective of turnover. 6. *Voluntary Registration*: If you voluntarily register under GST, then even a ₹1 transaction must be reported. Normal Threshold Limits for GST Registration: - *Goods*: ₹40 lakhs (₹20 lakhs in special category states) - *Services*: ₹20 lakhs (₹10 lakhs in special category states) Special category states include: Mizoram, Manipur, Nagaland, Arunachal Pradesh, Sikkim, Tripura, etc.