Threshold Limit for GST Registration

Normal Category States who choose status quo:

• Telangana

Normal Category States/UT who opted for a new limit of Rs.40 lakh:

• Bihar
• Odisha
• Rajasthan
• Tamil Nadu
• Maharashtra
• Jharkhand
• Goa
• Punjab
• Uttar Pradesh
• Madhya Pradesh
• Chhattisgarh
• Delhi
• West Bengal
• Lakshadweep
• Chandigarh
• Andhra Pradesh
• Dadra & Nagar Haveli
• Daman & Diu
• Andaman and Nicobar Islands
• Gujarat
• Haryana
• Kerala
• Himachal Pradesh
• Karnataka

Ilustration1

• Tamil Nadu – T/O = 18 Lacs
• Kerala – T/O = 7 Lacs
• Is GST Registration Required?
• Yes, Since the turnover of the entire entity exceeds 20,00,000, (18,00,000+7,00,000) registration will be required in both the States

GST Aggregate Turnover Calculation:

Includes

• Taxable supplies
• Exports
• Inter-State supplies
• Exempt supplies

Excludes

• CGST/ SGST/ UTGST/ IGST/ Cess (deductions)

SECTION 23- PERSONS NOT LIABLE FOR REGISTRATION:

• The Government, on the recommendation of GST Council can grant exemption to Specific Category of person by issuing notification. Following are the persons not required to take registration
• Person engaged exclusively in supplying goods/ services/both not liable to tax/wholly exempt from tax.
• Persons making inter State supplies of taxable services up to 20 lakh*
• Agriculturist limited to supply of produce out cultivation of land of
• Persons making only reverse charge supplies
• Persons making inter- State taxable supplies of notified handicraft goods up to 20 lakh**
• Casual Taxable Persons making inter-State taxable supplies of notified handicraft goods up to 20 lakh* (* 10 lakh in case of Special Category States of Mizoram, Tripura, Manipur & Nagaland)