Gross annual incomeSalary and other income together
Invested under s.80C so farPF, ELSS, LIC, tuition, principal
Health insurance — s.80DPremiums paid this year
Your ages.80D(4) and s.80TTB turn on being sixty or more; the nil band rises again at eighty
Below sixty
Sixty or more — a senior citizen
Eighty or more — a very senior citizen
NPS — s.80CCD(1B)Beyond employer contribution
Home loan interest — s.24(b)Self-occupied property
Tax already deductedTDS and TCS on your income so far — Form 16 or 26AS
GST — the s.22 and s.24 determination
Business turnover, if anyAggregate turnover under s.2(6), across every GSTIN on your PAN
That turnover is fromOnly an exclusive supplier of goods reaches ₹40 lakh
Services
Goods only
Both goods and services
Of that, the value of servicesThe first proviso to s.10(1) tolerates services only up to a de minimis — without this figure that limb cannot be tested
Where you supply fromThe s.22(1) threshold differs by State
Choose a State or Union territory
Andaman and Nicobar Islands
Andhra Pradesh
Arunachal Pradesh
Assam
Bihar
Chandigarh
Chhattisgarh
Dadra and Nagar Haveli and Daman and Diu
Delhi
Goa
Gujarat
Haryana
Himachal Pradesh
Jammu and Kashmir
Jharkhand
Karnataka
Kerala
Ladakh
Lakshadweep
Madhya Pradesh
Maharashtra
Manipur
Meghalaya
Mizoram
Nagaland
Odisha
Puducherry
Punjab
Rajasthan
Sikkim
Tamil Nadu
Telangana
Tripura
Uttar Pradesh
Uttarakhand
West Bengal
Does any of this apply to you? — s.24
I make inter-State taxable suppliess.24(i) — registration whatever the turnover
I supply through an e-commerce operators.24(ix) — and it bars the composition levy under s.10(2)(d)
I am a casual taxable persons.24(ii) — occasional supplies in a State where I have no fixed place of business
I have to pay tax under reverse charges.24(iii)
The tax on a notified service is payable by me as the platforms.24(iv) — s.9(5) puts the tax on the operator as if he were the supplier, whether or not he collects TCS
I am an e-commerce operator required to collect tax at sources.24(x) read with s.52 — the operator's own registration, not the seller's
I supply on behalf of another taxable person, as an agents.24(vii)
I am required to deduct tax at source under s.51s.24(vi)
I am an Input Service Distributors.24(viii) — registration is separate from any I already hold
I am a non-resident taxable persons.24(v)
I supply online information or database access from outside Indias.24(xi)
I fall in a class of persons the Government has notifieds.24(xii) — the residual clause; you assert the notification, this tool does not hold the list
And any of this? — the ₹40 lakh goods exemption
I supply ice cream or other edible ice, pan masala, or tobaccoLimb (b) of Notification 10/2019-Central Tax withholds the ₹40 lakh goods exemption from such a supplier, so s.22(1) governs and the threshold is the ordinary one
I already hold a registration, or took one voluntarilyLimb (d) of the same notification — the ₹40 lakh exemption is not available to continue behind
Automated suggestions for assessment year 2026-27 — indicative, not advice. The regime comparison assumes you complete the s.80C plan; advance tax is tested on the estimated liability after tax deducted at source, as s.209(1)(d) requires, against the “ten thousand rupees or more” in s.208; the GST answer applies s.22(1), s.24 and s.10 to the facts you tick. A consultant confirms every figure before anything is filed.