Aggregate Turnover & GST Threshold Checker
Are you required to register for GST? Enter your sales details below to instantly calculate your Aggregate Annual Turnover (AATO) and check your mandatory registration and Composition Scheme eligibility.
Your GST Status
Aggregate Turnover ₹0
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Registration Status
Enter your supplies to see if you need to register.
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Composition Scheme
Enter your supplies to check eligibility.
Note: Aggregate Turnover includes all supplies (taxable + exempt + exports + inter-state) made under the same PAN across all branches in India.
Frequently Asked Questions
Everything you need to know about GST registration thresholds and aggregate turnover.
What is Aggregate Annual Turnover (AATO) under GST?
AATO is the total value of all taxable supplies, exempt supplies, and exports made by a person under the same PAN across all states in India, excluding the GST amount itself. It is calculated on a financial year basis and is the key metric used to determine registration obligations.
What is the GST registration threshold for normal states in 2026?
For businesses supplying only goods in normal states (like Maharashtra, Delhi, Karnataka), the threshold is ₹40 Lakhs. For service providers or mixed suppliers, the threshold is ₹20 Lakhs. Crossing either limit during the financial year makes registration mandatory.
Does making even one inter-state goods sale mandate GST registration?
Yes, absolutely. If you supply goods to a buyer in another state, GST registration is mandatory from day one regardless of your total turnover. Even a single invoice of ₹1,000 for an inter-state goods sale triggers this requirement.
Are exports included in the aggregate turnover calculation?
Yes. Exports (zero-rated supplies) are fully included in the aggregate turnover calculation even though they are taxed at 0%. This means your exports could push you above the registration threshold even if your domestic business is small.
What is the Composition Scheme limit for goods suppliers in 2026?
For manufacturers and traders of goods in normal states, the Composition Scheme turnover limit is ₹1.5 Crore. In special category states (North-East, Himachal Pradesh), this drops to ₹75 Lakhs. You must opt in before the financial year begins.
Can service providers opt for the Composition Scheme?
Yes, but with a much lower limit. Service providers can opt for the Composition Scheme only if their aggregate turnover does not exceed ₹50 Lakhs. They pay a flat 6% tax (3% CGST + 3% SGST) and file Form CMP-08 quarterly.
Can I opt for Composition Scheme if I sell on Amazon or Flipkart?
No. E-commerce sellers who sell through operators (like Amazon/Flipkart) that collect TCS are not eligible for the Composition Scheme. This is an explicit exclusion under Section 10(2) of the CGST Act.
Does exempt supply count towards the Composition Scheme limit?
Yes. All supplies — taxable, exempt, and zero-rated — are included in aggregate turnover for both the registration threshold and the Composition Scheme limit check.
What is the GST registration threshold for special category states like Manipur?
States like Manipur, Mizoram, Nagaland, Sikkim, and Tripura have a reduced threshold of ₹10 Lakhs for mandatory GST registration. States like Uttarakhand, Arunachal Pradesh, and Meghalaya have a ₹20 Lakh limit.
If I cross the registration threshold, how many days do I have to register?
You have 30 days from the date your aggregate turnover first exceeds the threshold to apply for GST registration. Supplies made after crossing the limit without registration attract a penalty of 10% of the tax amount or ₹10,000, whichever is higher.