Indicative. GST registration: ₹40 lakh (goods) / ₹20 lakh (services). Composition: up to ₹1.5 crore. GST e-invoicing: ₹5 crore. Tax audit (44AB): ₹1 crore, or ₹10 crore where cash transactions are within 5%; profession ₹50 lakh. Presumptive (44AD/44ADA): ₹2/3 crore for business, ₹50/75 lakh for profession. Confirm the latest limits and your facts.