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GST Applicability Checker

Most GST obligations switch on at a turnover threshold, and they change as you grow. Enter your numbers and see exactly which apply to you now — and which will as soon as you cross the next line.

₹4.2 crore

Decides e-invoicing, which never switches off

You mainly supply
Do you sell through marketplaces?

What applies to you

  • GSTR-1 and GSTR-3B frequency

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  • E-invoicing

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  • 30-day e-invoice reporting limit

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  • HSN or SAC digits on invoices

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  • GSTR-9 annual return

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  • GSTR-9C reconciliation statement

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  • Late fee cap on GSTR-3B and GSTR-1

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  • Composition scheme

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  • TDS on purchase of goods (income tax)

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  • Selling through marketplaces

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Thresholds as at September 2026. Aggregate turnover is measured across every GSTIN on your PAN. Sector exemptions and special cases aren’t modelled; the note on each line says where they exist. Confirm anything material before you rely on it.

Why turnover decides so much

GST applies the same tax to every business, but not the same paperwork. The compliance load rises in steps: quarterly filing is available below ₹5 crore, the annual return is optional below ₹2 crore, and e-invoicing arrives above ₹5 crore. The steps are measured on aggregate turnover across every registration on your PAN, which is why a business with offices in three states can cross a line that no single registration is anywhere near.

The threshold that never resets

E-invoicing is the one to watch. It applies once your turnover has exceeded ₹5 crore in any year since 2017-18, so a single strong year brings it in permanently. Invoices that needed an invoice reference number and didn’t get one aren’t valid tax invoices, and your customers can’t claim credit on them. Our GST invoice generator produces a compliant invoice, but it doesn’t generate the reference number; that comes from the invoice registration portal or your accounting software.

Growing past a line

The practical risk is crossing a threshold mid-year without noticing: moving from quarterly to monthly returns, needing six-digit HSN codes, or starting e-invoicing from the first day of the next financial year. Check this each April against the year just closed. If you’re close to a line, our monthly GST reconciliation guide covers the routine that keeps the extra obligations from turning into notices.

GST applicability — common questions

Is e-invoicing mandatory for my business?

It is mandatory for B2B invoices if your aggregate turnover has exceeded ₹5 crore in any financial year since 2017-18. Once you cross the threshold it keeps applying, even if turnover later falls. Some sectors are exempt, including banks and financial institutions, insurers, goods transport agencies and passenger transport services, and SEZ units.

Who can use the QRMP scheme?

Businesses with aggregate turnover of up to ₹5 crore in the previous financial year can choose to file GSTR-1 and GSTR-3B quarterly under QRMP while still paying tax every month. Above ₹5 crore, both returns are monthly.

Is GSTR-9 mandatory?

It is optional for businesses with aggregate turnover of up to ₹2 crore and mandatory above that. Above ₹5 crore, the reconciliation statement in GSTR-9C is also required, self-certified by the taxpayer.

How many digits of HSN code do I need on an invoice?

With aggregate turnover of up to ₹5 crore in the previous year, four digits are required on B2B invoices and are optional on B2C invoices. Above ₹5 crore, six digits are required on all tax invoices.

What does aggregate turnover include?

The total value of taxable, exempt and export supplies, and inter-state supplies between your own registrations, across every GSTIN on the same PAN, excluding the GST itself and inward supplies taxed under reverse charge. It is usually larger than the turnover of any one registration, which is why businesses with several GSTINs cross thresholds sooner than they expect.

Serving businesses across India

Crossing a threshold this year?

We run GST returns, e-invoicing reconciliation and the monthly checks for businesses at every turnover band. A 30-minute call, no cost.

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