What is the GST registration limit in Tamil Nadu?

The limits in Tamil Nadu

The ₹40 lakh limit is only for businesses that supply goods and nothing else. If you also provide even some services, the ₹20 lakh limit applies.

What counts as turnover

The limit is checked against your aggregate turnover: the total value of all your supplies across India under the same PAN, in the financial year. It includes:

• Taxable sales and services
• Exempt supplies (for example, sale of fresh vegetables)
• Exports and sales to other states

It does not include the GST itself, or purchases on which you pay tax under reverse charge.

When you need GST from the first sale

• You sell goods to customers in another state.
• You sell goods through e-commerce platforms such as Amazon or Flipkart. Small sellers supplying only within Tamil Nadu may be exempt under conditions.
• You are liable to pay tax under reverse charge, or you are a casual or non-resident taxable person.

Should you register before the limit?

Voluntary registration can help if your customers are GST-registered businesses that want to claim input tax credit, or if you buy a lot of goods with GST and want to claim the credit yourself. It also means monthly or quarterly returns, so it is not always worth it for small consumer-facing businesses. If you are small and sell mainly to consumers, the composition scheme may be a simpler middle path.

Not sure where you stand? Tell us what you sell and roughly how much, and we will tell you whether you need GST.

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