1. Prior to Notification No. 10/2019-Central Tax ,dt. 07-03-2019 Person exclusively making local of within state supplies from States other than Specified Category State (Sub-section (1) of section 22 of CGST Act, 2017):  Every supplier making taxable supply of goods or services or both exclusively in State or Union Territory other than specified category state, shall be liable to be registered in the state, if aggregate turnover exceeds INR 20 Lakhs .(INR 10 Lakhs for Specific states)

2. With the Above Notification

 ” Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, –

(i) persons required to take compulsory registration under section 24 of the said Act;

(ii) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;

(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(iv) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.


Sl. No. Tariff item, sub-heading heading or Chapter  Description
(1) 2105 00 00  Ice cream and other edible ice, whether or not containing cocoa.
(2)  2106 90 20 Pan masala
(3) 24 All goods, i.e. Tobacco and manufactured tobacco substitutes “

1. The notification has Increased Exemption limit of the persons who are only engaged in the Intrastate supply of goods only and not for services. Further exemption limit of non specified state has only been Increased.

2. The Aggregate Turnover shall be calculated as under:

a. Value of All Taxable Supplies, exempt supplies, export of goods or services or both and inter-state supplies.

b. Turnover of all the entities of a person under same PAN on All India basis,

c. Aggregate Turnover shall not include any central tax, state tax, union territory tax and integrated tax and cess.

d. Aggregate turnover shall not include value of inward supplies on which tax is liable to be paid on Reverse Charge Basis.

This notification shall come into force on the 1st day of April, 2019.

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Qualification: CA in Practice
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June 2021