The turnover limit
In Tamil Nadu, a business supplying only goods must register once its aggregate annual turnover crosses ₹40 lakh. For service providers — salons, repair shops, consultants — the limit is ₹20 lakh. Aggregate turnover includes taxable, exempt and export sales across all your branches under the same PAN.
When you must register regardless of turnover
Some businesses must register even with small turnover: anyone making inter-state supplies of goods, sellers on most e-commerce platforms, casual taxable persons, and businesses liable to pay tax under reverse charge.
Exempt-only shops
If you only sell exempt goods — such as fresh fruits, vegetables or loose unbranded staples — you are generally not required to register, even if turnover is above the limit.
Voluntary registration
Some shops register voluntarily so they can sell to registered businesses that need tax invoices, or to list on delivery apps. It brings monthly or quarterly filing, so weigh the benefits first.
Next step
Call JS Tax Consultants on 7010 725 325. We'll review your sales and tell you whether to register, and whether the Composition or Regular scheme suits you.
This article is general information, not legal advice. Rules change; contact us for advice on your situation.