Thresholds limit for GST Registration

Notification No. 10/2019-Central Tax- To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Threshold limit for GST registration (Effective from 1^st April, 2019)  For those engaged in exclusive supply of goods Enhanced to Rs. 40 lacs except the following-

• Except persons engaged in making intra-State supplies in the Threshold limit for registration ( For those engaged in exclusive supply of goods- States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
• Except persons required to take compulsory registration under section 24
• Except suppliers of Ice cream and other edible ice, whether or not containing cocoa; Pan masala; Tobacco and manufactured tobacco substitutes

The threshold for registration for service providers or both goods & service provider would continue to be Rs 20 lakhs and in case of Special category States Rs 10 lakhs

For services along with goods supply, threshold limit remains same as 20/10 lakhs.

For only goods supplies the limit has been increased to 40 lakhs.