a person registered under the vat law as per old scheme whether he is liable to be registered under gst act
if his turnover is less than 40 lakh
It is hardly matters whether he was registered in Erstwhile Act , but at present if he is engaged EXCLUSIVELY in supply of GOODS is liable to obtain Registration in term of Section 22 of CGST Act (40 lac threshold limit "exclusively goods" being inserted by Notification 10/2019 CT) .
Note : Effective from 1/4/2019
CAclubindia
