What is the GST registration threshold for UPI?

The GST registration threshold is determined by your aggregate annual turnover, not specifically by UPI transactions. For the sale of goods, the general threshold is ₹40 lakh in normal category states and ₹20 lakh in special category states. For services, the limit is ₹20 lakh in normal states and ₹10 lakh in special category states. Total receipts, whether via UPI or cash, contribute to this aggregate turnover.