Student
23688 Points
Joined November 2017
If you are dealing in EXCLUSIVE SUPPLY OF GOODS , then the threshold limit for GST Registration is "Rs. 40 lakhs."
And if you are dealing in EXCLUSIVE SUPPLY OF SERVICES or MIXED SUPPLIER ( i.e. both Supply of Goods and Supply of Services ) then the threshold limit is "Rs. 20 lakhs."
Refer Section 22 of the CGST Act 2017.