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A. As decided in GST Council meeting the CBIC has issued notification 10/2019 which increases the thresh hold limit to obtain a registration to Rs. 40 Lakhs only in case of EXCLUSIVE SUPPLY OF GOODS EXCEPT following category of person from 1st April 2019:

1. Person required to get compulsory registration as specified in section 24 of the Act which is following:

a. Person making Inter state supply
b. Casual taxable person
c. Person required to pay tax under RCM
d. Person required to pay tax under section 9(5) (Specified e-commerce supplier)
e. Non resident taxable person making any taxable supplies
f. TDS Deductor
g. Input service distributor
h. Person supplying taxable goods on behalf of other taxable person as agent
i. E commerce operator
g. Online information and database access retrieval service provider

2. Person engaged in supplying following goods:

a. Ice cream and other edible ice, whether or not containing cocoa - 2105 00 00
b. Pan masala - 2106 90 20
c. All goods, i.e. Tobacco and manufactured tobacco substitutes - 24

3. Persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand

4. Person who have got themselves voluntary registration and intend to continue the same.

NOTE: THE THRESH HOLD LIMIT FOR REGISTRATION IN CASE OF SERVICE SUPPLIER SHALL REMAIN RS. 20 LAKHS.
B. Further by notification no. 14/2019 CT CBIC has increased the limit of turnover for composition scheme to Rs. 1.50 Crore for all states except special category states where  the limit has increased to Rs. 75 Lakhs. The notification specifies that if turnover of a person does not exceed Rs. 1.50 Crore/75 Lakhs in preceding financial year, he may opt for Composition Scheme in 2019-20

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