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 |
