GST Registration Threshold Limit

Last Updated On: June 11, 2020, 3:42 p.m.
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GST Registration Threshold Limit

A taxable person supplying goods or services or both is required to take registration under GST if he crosses the threshold limit.

Here, Threshold Limit is as follows –

State Category Supplies Category Threshold Limit
Normal Category States Supplies of Goods

Exceeds Rs.40 Lakhs

 

Special Category States Supplies of Services Exceeds Rs.20 Lakhs
Normal Category States Supplies of Goods Exceeds Rs.20 Lakhs (Remains Unchanged)
Special Category States Supplies of Services Exceeds Rs.10 Lakhs (Remains Unchanged)

 

The Special Category States include -

Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand, and Himachal Pradesh

States who opted for New Threshold Limit of Rs.40 lakhs (in case of supplies of goods)-

Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, J&K, Assam, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal

Special Category States who opted for New Threshold Limit of Rs.20 lakhs (in case of supplies of goods)-

Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand

However, for the following category, GST Registration is compulsory –

  1. Casual Taxable persons
  2. Persons taxable under the reverse charge mechanism
  3. Inter-state suppliers
  4. Persons required to deduct Tax Collective at Source (TCS) under GST
  5. Persons required to deduct Tax Deductive at Source (TDS) under GST
  6. Online Service Providers providing service from outside India to a non-registered person in India
  7. Suppliers who supply goods through E-commerce operator who is liable to collect tax at source
  8. E-commerce Operator who provides a platform to suppliers to make supply through it
  9. Input Service Distributors
  10. Persons making a sale on behalf of someone else whether as an Agent or Principal
  11. Non-resident taxable persons
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