As per the said section says "who is liable to register under GST Act" and the limit is 20 lakhs (10 lakhs SCS). Now, it's increased 40 lakhs for supply of goods only...
But,
As per Your query "No more minimum limit for register under GST. We can register under GST at the time of starting business".
@ Raja Sir, the above reply was posted unintentionally. There's a Server problem in the application. I was posting it to some other thread but by mistake I posted here. And for your kind information, i do not post any unrelated topic other than GST. What's wrong if I post any news related to GST ??? Any harm to you Raja PM ???
I have read Sakshi Ma'am query at the time she posted it. But I was unable to post my comment since the app was showing "FAILED TO CONNECT WITH THE SERVER".
Leave.
Answer for the QUERY :
As per the Provision of Sub Section (1) of Section 22 of the CGST Act 2017, A Person is required to get himself registered under GST if his Aggregate Turnover "EXCEEDS Rs. 20 lakhs" .
Moreover, a Person is required to get GST Registration if his Aggregate Turnover "EXCEEDS Rs. 10 lakhs " in case of SPECIAL CATEGORY STATES. Refer first Proviso to Section 22(1) of the CGST Act 2017.
Further, the turnover threshold limit to opt for GST Registration was increased to Rs. 40 lakhs for Persons engaged in "EXCLUSIVE SUPPLY OF GOODS" vide Notification No. 10/2019 - Central Tax, dated 07.03.2020.
NOTE : A Person can get himself registered under GST "VOLUNTARILY" as per the Provision of Section 25(3) of the CGST Act 2017, even if his Aggregate Turnover does not exceeds the threshold limit.
That was just for information purpose Sir. And I have posted my reply only to those specific queries which was related to my information like Due Date of filing FORM GSTR-1, GSTR-3B etc. There were many queries posted related to this. So I have posted it.