Threshold limit for GST Registration.

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:

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


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