It's Generally, 20 lakh for all the taxpayers (10 lakh for special category states) If you are exclusively deal in Goods only than this limit is 40 Lakh.
Other than this Limit as per Sec. 22 there is also have conditions as prescribed in section. 24 for compulsory registration without any limit like if you are supply inter state ..ect..than its compulsory to get registered.
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