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

Composition Levy.

Provisions Before 1st April 2019:-

The threshold turnover limit

  • For Trader, Manufacturer – Rs. 1 Crore
  • For Restaurant Service Only – 1 Crore
  • The Rate –
  • For Trader, Manufacturer – 1%
  • For Restaurant Service– 5%.

For Services, other than restaurant scheme –No composition scheme

However, Trader/Manufacturer can provide services to the extent of ten percent of turnover subject to maximum Rs. 5 lacs

Notification No. 10/2019-Central Tax- To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Threshold limit for GST registration (Effective from 1st April, 2019)  For those engaged in exclusive supply of goods Enhanced to Rs. 40 lacs except the following-

  • Except persons engaged in making intra-State supplies in the Threshold limit for registration ( For those engaged in exclusive supply of goods- 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

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 10/2019-Central Tax

New Delhi, the 7th March, 2019

G.S.R. 190(E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

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, ‑

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

(b) 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;

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

(d) 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.

Table

Sl. No. Tariff item,
sub-heading,
heading or
Chapter
Description
(1) (2) (3)
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

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

[F.No.354/25/2019-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

More Under Goods and Services Tax

20 Comments

  1. Sunil says:

    I am a manufacturer – retailer
    What is my threshold limit for registration.
    ours is an online kitchen and we supply only thru Swiggy and Zomato.
    My current turnover is from 1-4-20 to 20-9-20 is 21 Lakhs

  2. VOLETY RAMA RAO says:

    Sir, Please clarify my doubt, regarding Restaurant Business. I think, it will come under services. So the GST applicable limit from 01/4/2019 will be Rs. 20 lachs, Rs. 40 lacks is only for goods supplier only, Am I right ?

  3. ram says:

    sir, i have turnover of 30 lakh and now i want to give commission invoice of 5 lakh. so as per my opinion the new limit of 40 lakh will not apply and i will be liable for registration under gst.
    plz reply as books are to be closed in this month so that i can make adjustments

  4. Anita Sharma says:

    I have supplied goods valued to Rs 25 lacs availing thresh hold exemption benefit of 40Lacs an on 09.12.2019, now can I opt for composition scheme from 10.12.2019 for rest of the FY 2019-20.

  5. Rajdip Sarma says:

    Dear Sir
    I have some query about GST Exemption.
    1. I have a GST registration.
    2. But I have no supply work last 2 years.so my turnover is now below 9lakhs.
    3. I have paid my GST from receiving my collection of tuition fees.
    Now my query is
    1. how to filled up GRTRN with tax exemption,
    2. Is it possible without withdraw my registration to submit GSTRN with tax exemption, of said my collection of tuition fees.Is it yes How ?

  6. M S CHUGWANI says:

    IF MY TURNOVER DURING FY 2018-19 IS RS. 22 LACS. AM I ELIGIBLE TO GST REG NOW. I TRADE EXCLUSIVELY IN GOODS AND MY TURNOVER IN FY 2019-20.

  7. Sachin Agrawal says:

    Is there is any liberty given in that notification to state government whether to raise the said limit to 40 lakh or the govt will not increase the limit to 40 lakh and stays with their 20 lakh limit.?

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