Sri Golden Agency — A neighbourhood provisions | srigoldenagency.com
GST registration for a goods trader starts at Rs 40 lakh annual turnover — Rs 20 lakh in special-category states — with a 1% composition option up to Rs 1.5 crore.
GST registration for a goods trader becomes mandatory at Rs 40 lakh annual turnover. Below that line, registration is not compulsory for goods; above it, the business must register.
In special-category states the threshold is lower: Rs 20 lakh. Which line applies depends on the state the business operates in, so the first check is geographical and the second is numerical.
Once inside the net, an eligible trader can opt for the composition scheme, which runs at 1% of turnover up to Rs 1.5 crore a year — a flat rate on turnover.
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The GST thresholds do not track the FSSAI slabs. At Rs 30 lakh turnover a kirana agency holds a State Licence from FSSAI but stays outside GST; at Rs 50 lakh it needs both. Count the turnover once, then test it against each line.
The registration steps in order: add up annual turnover; check whether the state is in the special-category group with the Rs 20 lakh line; register when the applicable line is crossed; if eligible, decide between regular registration and the 1% composition scheme; and keep the turnover count current so the position is re-tested as the business grows.
For the food-safety side of the same turnover figure, see FSSAI Licence Slabs by Turnover; for what must appear on the stock itself, see Checking a Packaged Goods Label.
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