The rule in one line
If your aggregate turnover in a financial year (April to March) exceeds ₹20 lakh, you must register for GST within 30 days. In Manipur, Mizoram, Nagaland and Tripura the limit is ₹10 lakh. This checker covers people who sell services: developers, designers, writers, consultants, tutors and other professionals.
What counts in aggregate turnover
| Counts | Doesn’t count |
|---|---|
| Billing to Indian clients, in any state | Your salary from an employer |
| Exports: payments from foreign clients, via Upwork, PayPal or wire | GST itself (turnover is before tax) |
| Exempt services you provide | Payments you pass on at cost as a pure agent (e.g. a client’s ad spend) |
| Billing under every business on the same PAN, across India |
Worked example
Priya is a UI designer in Pune. By December she has billed ₹9 lakh to a US agency and ₹5 lakh to Indian startups, a total of ₹14 lakh. She expects ₹8 lakh more by March. Her projected turnover is ₹22 lakh, over the ₹20 lakh limit. She doesn’t have to register yet, but when her billing passes ₹20 lakh she has 30 days to apply. After that she charges 18% GST to Indian clients and can bill foreign clients without GST under a Letter of Undertaking (LUT).
After you register
- Charge GST on invoices to Indian clients: CGST + SGST in your state, IGST outside it. See CGST, SGST and IGST.
- File an LUT on the GST portal each year so exports go out without IGST.
- Use SAC codes on invoices. See HSN and SAC codes.
- File GSTR-1 and GSTR-3B monthly, or quarterly under QRMP if your turnover is up to ₹5 crore.
Ready to bill? Make a GST-compliant invoice with the free invoice generator, or estimate your income tax with the Section 44ADA calculator.