The threshold exemption limit viz aggregate turnover, for purpose of obtaining GST registration under Section 22(1) of the CGST Act, 2017 is Rs 20 lakhs. However for the four States namely Nagaland, Manipur, Tripura and Mizoram the limit is Rs 10 lakhs.
Further for persons exclusively engaged in supply of goods (except for some prescribed goods) from entire India (except States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttrakhand), the threshold limit is Rs 40 lakh (to be computed excluding interest on deposits, loans and advances).
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Frah Saeed Changed status to publish July 3, 2020