CALCULATION OF TURNOVER FOR GST REGISTRATION THRESHOLD LIMIT

GST Turnover limit is to be considered on PAN basis, If turnover is more than prescribed limit then GST registration is to be taken.

Threshold limit for service provider is Rs. 40Lakhs

Originally posted by : Ramaraju G
	Threshold limit for service provider is Rs. 40Lakhs

the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods

 

Ravi thank you for rectification

Yes , he need to get him self Registered.

As per Notification 10/2019 CT , the threshold limit for supply of Goods is 40lac . & In term of Section 22(1) of CGST Act the threshold limit for supply of services is 20lac 
so of the Aggregate turnover for FY exceeds the threshold limit , registration is mandatory. 
Now if read the Definition of Aggregate Turnover u/s 2(5)  it's value of all taxable +exempted supplies  of person under same PAN is computed on all India basis. 
Hence in your case under same PAN the person supplying both the services so liable to obtain Registration
 

Does he need to obtain separate registration for Karnataka & Rajasthan?

You have to apply for GST REGISTRATION since your "Aggregate Turnover" exceeds Rs. 20 lakhs. Aggregate Turnover as defined u/s 2(6) of the CGST Act 2017 is calculated PAN wise.

At present the Threshold limit of GST Registration is as under :

1). For Supply of Services : "Rs. 20 lakhs."
2). For Exclusive Supply of Goods : "Rs. 40 lakhs."
3). For Mixed Supplier ( both goods & services ) : "Rs. 20 lakhs."

And Registration under GST is "STATE WISE" . So you have to apply for 2 Registration i.e. one in Rajasthan and the other in Karnataka.

Warm Regards.

sir if we have to pay gst from threshold limit crossing amount or entire amount ie if turn over is Rs.22.00lakhs i have to pay gst for 2.00lacs only or entire amount pls clarify with rules