I've my retail firm of saree & I make interstate supplies . though my turnover is inside 40 lakhs limit . I reside in Lucknow . need someone's view . whether I need registration or not .
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Quick Summary
If you're making interstate supplies of goods, such as sarees, GST registration is compulsory regardless of your turnover. The general turnover limits of ₹40 lakh for goods or ₹20 lakh for services do not apply in cases of interstate sales. You are covered under Section 24 of the CGST Act, making registration mandatory even if your turnover is below the usual thresholds.
As per notification no. 10/2017 if a person makes inter state supply of service upto 20 lakh and total turnover of that person doesn't exceeds 20 lakh ( 10 lakh for special category states) on all India basis then he/she is not required to get compulsorily registered. There is no threshold limit specified for Supplier Of Goods.
Benefit of 40 Lakh limit (Notification No 10/2019.)is not available to those who require to get compulsorily registered U/s 24 of C.G.S.T Act. Since you are making Interstate Sale,you are covered under section 24.