threshold limit

Yes..the limit applicable will be applied

If aggregate Turnover under One PAN exceeds 20lac You are liable be registered without considering the Threshold limit.

So if you have been registered in different states under same PAN & your aggregate Turnover is more than 20lac , then you are liable to obtain Registration in special state irrespective of threshold limit

Aggregate T.O will be considered to take registration under GST, However, thresh hold limit would be applicable as per the state in which GST registration is require.

 

this is my view please take other views also.

With due respect sir, i have a different view. In the proviso it didn't say turnover will be reduced to 10 lakhs for ALL states. Sec. specifically gives an advantage of 20 lakhs to all 'other states'. So, if he have business in 10 'other states', his turnover limit will be 20 lakhs (aggregate PAN India basis) & merely bcz he started business in a less economically developed spcl category state, how could his turnover limit be reduced to 10 lakhs for all 11 states (REM. - only turnover calculation is PAN India basis, Registration is state wise and not all India basis). Therefore i think aggregate turnover (all india basis) should be calculated & compared with different turnover limit for spcl category states & other states. Moreover the purpose of the section is to avoid small businessess from GST. However in spcl category states which are less economically developed, if a turnover limit of 20 lakhs is given, none would come under the purview of GST & the state's GST revenue will be a considerably lower amount. Therefore to avoid such a sit. turnover limit is reduced only for such states which is the purpose of proviso. So, if the law is interpreted as u said it would be a greater disadvantage to businessmen. P.S - This is a personal opinion & interpretation based on the lectures i have attended for which i am grateful to them.