Registration Compulsory

If an assessee sells exclusively exempted goods, they are not required to register under GST unless they meet specific conditions that mandate registration.

Conditions for Compulsory Registration - *Aggregate Turnover*: If the aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for special category states), registration is compulsory. -

 *Other Conditions*: Registration may also be required if the assessee is engaged in inter-state supplies, e-commerce supplies, or other specified activities.

Exempted Goods and GST Registration - *No Compulsory Registration*: Selling exclusively exempted goods does not necessarily require GST registration unless the above conditions are met.

 Online Platform and GST Registration - *Online Platform's Responsibility*: The online platform may have its own GST registration requirements, but this does not directly impact the assessee's registration requirement.

 Assessee's Registration Requirement - *Assessee's Turnover and Activities*: The assessee's registration requirement would depend on their aggregate turnover, type of supplies, and other activities.

If the assessee's aggregate turnover is below the threshold and they are not engaged in any other activities that require registration, they may not need to register under GST.

If you exclusively supply EXEMPT goods (fully exempted under GST schedules), you are NOT required to register under GST even if turnover crosses Rs 40 lakh.

Section 23(1) of the CGST Act states that persons whose entire supplies are exempt are not liable to register. This is a specific carve-out from the threshold rules.

BUT register immediately if any of these apply:
- You also supply any TAXABLE goods, even occasionally or as a minor part of your business
- You make any inter-state supply (inter-state supplies of exempt goods require checking if they fall under Section 10 exemption or not)
- You sell through an e-commerce platform like Amazon or Flipkart (mandatory regardless of exempt or taxable classification)
- You receive any supplies on which you are liable under Reverse Charge Mechanism

The practical risk: one taxable product added to an otherwise exempt business changes the entire turnover calculation threshold. Many businesses start with exempt goods and gradually add taxable items without updating their registration status.

For the complete mandatory registration triggers including the e-commerce rule, inter-state supply rules, and the document checklist, this [GST registration guide](https://taxgarden.in/blog/gst-registration-process-india-2026) walks through every scenario.

No.