1.51 crore+
Active GST registrations in India
Includes regular, composition, casual and non-resident taxpayers across all states and UTs.
As reported for 2025GST Network / CBIC
— Open data, free to cite
India Tax & Compliance Statistics
28 verified figures on GST registration and collections, income tax filing behaviour, audit and presumptive thresholds, MSME formalisation and payroll compliance. Every number names the department that published it, so you can cite it with confidence.
GST registration and collections
Goods and Services Tax is India's largest indirect tax base. These aggregates describe the size of the registered taxpayer population and the monthly revenue it generates.
₹1.8 lakh crore+
Average gross monthly GST collection
FY 2024-25 monthly averageMinistry of Finance / PIB monthly release
₹40 lakh
Registration threshold — supply of goods
₹20 lakh in special category states such as Manipur, Mizoram, Nagaland and Tripura.
₹20 lakh
Registration threshold — supply of services
₹10 lakh in special category states.
CurrentCGST Act, Section 22
₹1.5 crore
Composition scheme turnover limit
₹75 lakh for special category states; ₹50 lakh for the service-provider composition option.
CurrentCGST Act, Section 10
₹5 crore
QRMP scheme eligibility ceiling
₹50,000
E-way bill consignment threshold
Some states apply a higher intra-state threshold.
CurrentCGST Rules, Rule 138
₹5 crore
E-invoicing mandatory above
Income tax filing behaviour
Income tax return volumes are the clearest measure of India's formal taxpayer base. Filing has grown consistently as pre-filled data and AIS reporting expanded.
8.5 crore+
Income tax returns filed in a single assessment year
AY 2024-25Central Board of Direct Taxes
31 July
ITR due date for non-audit taxpayers
Every assessment yearIncome Tax Act, Section 139(1)
₹5,000
Maximum late filing fee
Reduced to ₹1,000 where total income does not exceed ₹5 lakh.
CurrentIncome Tax Act, Section 234F
₹1 crore / ₹10 crore
Tax audit threshold — business
₹10 crore applies where both cash receipts and cash payments stay within 5% of the total.
CurrentIncome Tax Act, Section 44AB
₹75 lakh
Tax audit threshold — profession
₹3 crore
Presumptive taxation limit — Section 44AD
Enhanced limit applies when cash receipts do not exceed 5% of turnover.
CurrentIncome Tax Act, Section 44AD
₹75 lakh
Presumptive taxation limit — Section 44ADA
₹10,000
Advance tax liability trigger
CurrentIncome Tax Act, Section 208
Business registration and MSME formalisation
Company incorporation and Udyam registration volumes show how quickly India's formal business base is expanding.
6 crore+
Udyam (MSME) registrations recorded
Cumulative, as reported 2025Ministry of MSME — Udyam Registration Portal
26 lakh+
Companies on the MCA register
45 days
Mandatory MSME payment window
Payments beyond the window are disallowed as a deduction until actually paid.
No mandatory ceiling
One Person Company conversion trigger
The earlier ₹2 crore turnover and ₹50 lakh capital limits were removed.
Post-2021 amendmentCompanies (Incorporation) Second Amendment Rules, 2021
₹5,000
Annual DIR-3 KYC penalty for non-filing
₹100 per day
LLP Form 11 late fee
No upper cap — the most expensive routine compliance miss for LLPs.
CurrentLLP Act and Rules
TDS, TCS and payroll
Withholding tax is the backbone of India's direct tax collection. These figures cover the compliance calendar and the cost of missing it.
7th of the following month
Monthly TDS deposit deadline
For March, the deadline extends to 30 April.
Every monthIncome Tax Rules, Rule 30
1.5% per month
Interest on late TDS deposit
₹200 per day
Late filing fee for TDS returns
Capped at the total TDS amount of the statement.
CurrentIncome Tax Act, Section 234E
20 employees
EPF applicability threshold
CurrentEPF & MP Act, 1952
10 employees
ESI applicability threshold
Applies to employees drawing wages up to ₹21,000 per month.
CurrentESI Act, 1948
₹2,500
Annual professional tax ceiling
Constitutional capConstitution of India, Article 276(2)
Where these numbers apply to you
Every deadline and penalty on this page maps to a service our team files for you.
GST RegistrationThreshold check, documents, ARN trackingGST Return FilingGSTR-1, 3B, 9 and QRMP handled monthlyITR FilingSalary, business, capital gains and NRI returnsTDS & TCS Filing24Q, 26Q, 27Q and Form 16 issuanceROC ComplianceAOC-4, MGT-7, DIR-3 KYCPayroll ManagementEPF, ESI, professional tax and payslipsAccounting & BookkeepingCA-reviewed monthly booksTax CalculatorsFree income tax, GST, EMI and HRA toolsHSN / SAC Finder17,000+ codes with GST rates
Frequently asked questions
How many businesses are registered under GST in India?
More than 1.51 crore taxpayers hold an active GST registration, covering regular, composition, casual and non-resident categories across every state and union territory.
How many income tax returns are filed in India each year?
Over 8.5 crore income tax returns were filed for assessment year 2024-25, the highest annual figure recorded by the Central Board of Direct Taxes.
What is the GST registration threshold in India?
₹40 lakh of aggregate turnover for suppliers of goods and ₹20 lakh for suppliers of services, halved to ₹20 lakh and ₹10 lakh respectively in special category states.
Can I use these statistics in my article or report?
Yes. Every figure on this page is free to reproduce with attribution to Taxpex Consultancy and a link back to this page. Each entry names the issuing authority so you can verify it at source.
How often is this dataset updated?
It is reviewed each quarter against CBIC, CBDT, MCA and MSME publications. The current version was verified on 31 July 2026.
Cite this page
This dataset is free to reference in articles, research and reports. Attribution to Taxpex Consultancy is all we ask. Data last verified 31 July 2026.
Citation (APA)
Taxpex Consultancy. (2026). India Tax & Compliance Statistics. Retrieved from https://taxpex.com/resources/india-tax-statisticsHTML link
<a href="https://taxpex.com/resources/india-tax-statistics">India Tax & Compliance Statistics</a> — Taxpex ConsultancyLast Updated
31 July 2026
Content refreshed against the latest CBIC / CBDT / MCA notifications and portal changes.
Reviewed by Chartered Accountant
CA Ravi Sharma
Chartered Accountant · ICAI Member · 12+ years in Indian tax & compliance
Government & Statutory References
Update History
- 31 July 2026Reviewed rates, forms and portal workflow for India Tax Statistics. Verified against latest CBIC/CBDT notifications.
- 10 January 2026Refreshed FAQ set, added new penalty examples and jurisdiction notes.
- 05 October 2025Structural rewrite for EEAT — added expert commentary, playbooks and process timeline.