Spurto Consultancy Services (Consultant) 15 April 2019
Any person who is engaged in supply of goods and whose aggregate turnover in the financial year does not exceed Rs. 40 Lakhs(other than special category states), shall not be required to get registered under GST.
However, in case of supply of services the threshold limit for registration is Rs. 20 Lakhs(other than special category states).
Further, the threshold Limit for registration in case of supply of both Goods & Services in the special category states is Rs. 10 lakhs.