Individual person having tution income more than 20 lakh wheather GST registration required

If the income is from private tuition or coaching (which is fully taxable) and the tutor is located in a general category state, GST registration is mandatory once gross receipts exceed ₹20 Lakhs in a financial year.

Yes, GST registration is mandatory once tuition income crosses Rs. 20 lakhs per year (Rs. 10 lakhs for special category states).

One important distinction: The exemption under Entry 66 of Notification 12/2017 covers educational services by RECOGNIZED INSTITUTIONS providing approved degree/diploma courses or education up to Class 12. Private tuition teachers and coaching classes do NOT get this exemption.

For private tuition and coaching:
- Threshold: Rs. 20 lakhs (Rs. 10 lakhs for Manipur, Mizoram, Nagaland, Tripura, Uttarakhand, Himachal Pradesh)
- GST rate after registration: 18% on services
- Filing: GSTR-1 and GSTR-3B quarterly or monthly depending on turnover
- ITC available on business expenses once registered

Register as soon as turnover hits the threshold. Delay attracts GST liability plus interest from the date of crossing, retroactively. This [GST registration turnover limit guide](https://taxgarden.in/blog/gst-registration-turnover-limit-40-lakh-20-lakh-threshold-india-2026) has the state-wise threshold table and the coaching vs institution exemption distinction in detail.