Section 22(1) of CGST Act, 2017
Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees (20 lakh).
Provided that where such person makes taxable supplies of goods or services or both
from any of the special category States ( Manipur, Mizoram, Nagaland, Tripura), he shall be liable to be registered if his aggregate
turnover in a financial year exceeds ten lakh rupees (10 lakh).
Notification No. 10/2019- CT dated 7th march 2019
Higher Exemption Threshold Limit for Supplier of Goods
Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees (40 lakh).
However, the above exemption is not available to following person:
✓ Person required to take compulsory registration as per section 24;
✓ Persons engaged in making supplies of the Ice cream and other edible ice, whether or not containing cocoa, Pan masala, Tobacco and manufactured tobacco substitutes.
✓ Persons engaged in making intra-State supplies in the States of Arunachal Pradesh,
Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura,
Uttarakhand; and
✓ Persons who has voluntarily obtained registration.
✓ Registered persons who intend to continue with their registration under the said Act.
SUMMARY
✓ Threshold limits Rs.10 lakhs for Manipur, Mizoram, Nagaland, Tripura.
✓ Threshold limits Rs.20 lakhs for Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana, Uttrakhand.
✓ Threshold limits Rs. 40 lakhs for all other states/Union territories including Assam, J&K, Himachal Pradesh
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