Changes in GST Threshold limit for registration w.e.f. 1st April, 2019

Threshold Limit for GST Registration (Goods): –

a. Provisions Before 1st April 2019

• Threshold Limit for Registration in case of ‘Goods’ (all over India) except persons engaged in making Supplies in the state of Arunacahal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telengana, Tripura, Uttrakhanad is Rs. 20 lakhs

b. Provisions After 1st April 2019

• Threshold Limit for Registration in case of goods (all over India) except persons engaged in making Supplies in the state of Arunacahal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telengana, Tripura, Uttrakhanad will be Rs. 40 lakhs.

• Threshold Limit for Registration in case of Goods where Rs. 40 lakhs is not applicable in following cases:-
  • Persons required to take compulsory registration under section 24 (Example – Online Sale E-Commerce Operator).
  • Persons engaged in supply of Ice Cream and other edible ice, whether or not containing cocoa, Pan Masala, Tobacco and manufactured tobacco substitutes.

Threshold Limit for GST Registration (Services)

a. Provisions Before 1st April 2019: –

• Threshold Limit for Registration in case of Services engaged in making Supplies in the state of Arunacahal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikim, Telengana, Tripura, Uttrakhanad is Rs. 10 lakhs
• For other States, it was Rs. 20 lakhs

b. Provisions After 1st April 2019:

• Threshold Limit for Registration in case of Services except persons engaged in making Supplies in the state of Arunacahal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikim, Telengana, Tripura, Uttrakhanad is Rs. 20 lakhs.

Notification No. 10/2019-Central Tax dated 7^th March, 2019

• Threshold limit for registration (For those engaged in exclusive supply of goods Enhanced to Rs. 40 lacs
• Except persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
• Except persons required to take compulsory registration under section 24
• Except suppliers of Ice cream and other edible ice, whether or not containing cocoa; Pan masala; Tobacco and manufactured tobacco substitutes.
• The threshold for registration for service providers would continue to be Rs 20 lakhs and in case of Special category States Rs 10 lakhs