Overview of earlier limits, new limits and the date of applicability
| Aggregate Turnover | Registration Required | Applicability |
| Earlier Limits – For the sale of Goods/Providing Services | ||
| Exceeds Rs.20 lakh | Yes – For Normal Category States | Up to 31st March 2019 |
| Exceeds Rs.10 lakh | Yes – For Special Category States | Up to 31st March 2019 |
| New Limits – For Sale of Goods | ||
| Exceeds Rs.40 lakh | Yes – For Normal Category States | From 1st April 2019 |
| Exceeds Rs.20 lakh | Yes – For Special Category States | From 1st April 2019 |
| New Limits – For Providing Services | ||
| There has been no change in Threshold limits for Service Providers | ||
Aggregate turnover for FY 2019-2020 is considered for applicability of new threshold limits.
Every supplier whose aggregate turnover in the FY 2019-2020 exceeds the new threshold limits will have to get registered under GST.
However, certain category of persons are required to compulsorily get registered under GST:
- Inter state suppliers
- Casual Taxable persons
- Persons taxable under the reverse charge basis
- Non-resident taxable persons
- Persons required to deduct TDS under GST
- Persons required to deduct TCS under GST
- Input Service Distributors
- Persons making a sale on behalf of someone else whether as an Agent or Principal.
- Every E-commerce Operator who provides a platform to suppliers to make supply through it.
- Suppliers who supply goods through E-commerce operator who is liable to collect tax at source.
- Online Service Providers providing service from outside India to a non-registered person in India.