Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees.
#In Special States this limit is rupees 10 lakh.
#Council enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods.
However under section 24, compulsory registration is required in case :
A person making Inter state Supply:
So, From the above provisions we can conclude that A Supplier supplying Handicraft items i.e Handmade items (dresses, wooden items etc.) are not liable to registered under GST if there Aggregate value of Taxable Supplies don’t exceed Rupees twenty lakhs .
So, even such suppliers are making an inter state supply, they are exempted from registration vide such rules .
However Certain e- commerce operators necessarily required GST Registration to associate the supplier with such E-commerce site, for that purpose one have to take GST Registration.
if E- commerce operator don’t get satisfy with the guidance given above , as part of their Compliance procedures.
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