Important GST Limit 2026
1. Registration Threshold Limit
| Category | Normal States Rs. | Special Category States Rs. |
| Goods | 40,00,000 | 20,00,000 |
| Services | 20,00,000 | 10,00,0000 |
| Persons making Inter-States Taxable Supply | No Limit | No Limit |
Any person whose aggregate turnover exceeds the above limit in a financial year must the GST Registration compulsory.
Special Category States
- Arunachal Pradesh
- Assam
- Manipur
- Meghalaya
- Mizoram
- Nagaland
- Sikkim
- Trupura
- Jammu & Kashmir
- Himachal Pradesh
- Uttarakhand
2. Composition Scheme Limit
| Category | Aggregate Turnover Limit (₹) |
| Traders & Manufacturers (Other than specified states) | 1,50,000,000 (₹1.5 Crore) |
| Specified Special Category States (Traders & Manufacturers) | 75,00,000 (₹75 Lakh) |
| Service Providers (Other than specified states) | 50,00,000 (₹50 Lakh) |
| Service Providers (In specified special states) | 25,00,000 (₹25 Lakh) |
Notes:
• Composition taxpayers cannot collect tax from customers.
• Cannot supply goods through e-commerce operators. • Cannot make Inter-State outward supplies.
3. E-INVOICING LIMIT
₹5 CRORE
Aggregate Turnover Limit
E-Invoicing is mandatory for taxpayers whose aggregate turnover in any preceding financial year from 1st April 2025 exceeds ₹5 Crore.
4. E-WAY BILL LIMIT
₹50,000
Consignment Value
E-Way Bill is required for movement of goods if the consignment value exceeds ₹50,000 (whether single invoice or multiple invoices).
5. RETURN FILING & RELATED LIMITS
| Particulars | Limit / Due Date | Details |
| GSTR-1 (IFF) (Quarterly Filers) | 13th of next month | For QRMP taxpayers – Invoice Furnishing Facility (Quarterly) |
| GSTR-3B (Monthly) | 20th of next month | Tax payment return – Monthly |
| GSTR-3B (QRMP) | Quarterly | Quarterly payment (Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec) using PMT-06 challan |
| GSTR-9 (Annual Return) | If Aggregate Turnover > ₹2 Crore | Due Date: 31st December of next Financial Year |
| GSTR-9C (Reconciliation Statement) | If Aggregate Turnover > ₹5 Crore | Due Date: 31st December of next Financial Year |
| ITC Availment Time Limit | Upto 30th November of next FY or filing of GSTR-3B of September (whichever is earlier) | For FY 2025-26, ITC can be availed upto 30.11.2026 or GSTR-3B of Sep-2026 |
6. INVOICE RELATED LIMITS
Tax Invoice – Goods
Before or at the time of removal of goods.
Tax Invoice – Services
Within 30 days from the date of supply of service.
Credit / Debit Note Within 30 days from the date of supply
(For FY 2023-24 & onwards)
7. OTHER IMPORTANT LIMITS / PROVISIONS
| TDS Limit (Section 51) | TCS Limit (Section 52) | Refund Claim (Time Limit) | Assessment (Time Limit) | % Interest Rate (Section 50) | Late Fee |
| TDS is applicable if payment to a supplier exceeds ₹2,50,000 in a FY. | TCS is applicable if the consideration for supply of goods exceeds ₹50,00,000 in a FY. | 2 years from the relevant date. | 3 years from the due date of filing annual return. | 18% p.a. on delayed payment of tax. | ₹50 per day (CGST) + ₹50 per day (SGST) Max ₹5,000 each (₹10,000 total). |
| Key Takeaway: Stay Compliant, File on Time, and Keep Documentation Ready. These limits help you plan better and avoid penalties. | SAVE THIS POST FOR FUTURE REFERENCE |
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.