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Query regarding threshold limit for GST registration

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Vaishali Shukla

9 Points Posted on 27 August 2022

as per section 22 of the cgst act the limit for normal state is 25lakhs and special category state is 10 lakh but the threshold limit otherwise is different from this which is majorly 40 lakh and 20 lakh respectively

does that mean that the threshold limit supersede section 22????

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Quick Summary

This discussion clarifies the GST registration threshold limits. While Section 22 of the CGST Act mentions 25 lakhs for normal states and 10 lakhs for special category states, the actual prevailing threshold is different. For exclusive suppliers of goods, the limit is 40 lakhs, and for others, it's 20 lakhs (or 10 lakhs in special category states), superseding the older limits due to amendments.