32nd GST Council Meeting held on 10th January 2019 at New Delhi, proposed that :
(For Regular Taxpayers)
There would be two threshold limit for exemption from GST registration (for suppliers of goods only) :
1. Rs. 40 Lakhs (New Limit)
2. Rs. 20 Lakhs (Earlier limit)
Option was given to all States to choose limit for their states between the two limit (Limit of either Rs. 40 Lakhs or Rs. 20 Lakhs). [Either to opt new limit or to continue the earlier limit (status quo)].
Some states (including special category states) opted the new limit while others opted to continue the earlier limit.
Note : No change in aggregate turnover limit for Persons supplying “only Services” or “Goods and Services both”.
GST की 32वीं Council meeting जो की 10 जनवरी 2019 को संपन्न हुई, उसमे यह प्रस्ताव रखा गया की :
वैसे Taxpayers को केवल Goods (वस्तु) की खरीद/बिक्री करते है उनके लिए 1 अप्रैल 2019 से GST Registration कराने की Turnover Limit अब रु 40 तक होगी, लेकिन ;
यह फैसला सभी राज्य सरकारों पर छोड़ दिया गया की वो अपने राज्य में रु 40 लाख की नई Limit रखना चाहते है या रु 20 लाख वाली पुरानी Limit.
कुछ राज्यों को छोड़-कर सभी राज्यों ने (केवल Goods की ख़रीद/बिक्री वाले Taxpayers के लिये) रु 40 लाख वाला Limit अपने राज्य में लागू कर दिया है I जम्मू-कश्मीर और असम जो की पहले Special Category States थे उन्होंने भी रु 40 लाख वाला Limit लागू किया हैI
New GST Registration threshold Summary :
| Taxpayers in | Supplies | Aggregate turnover Limit Upto 31-03-2019 | Aggregate turnover Limit from 01-04-2019 |
| Other than Special Category States | Only Goods | 20 Lakhs | 40 Lakhs |
| Special Category States | Only Goods | 10 Lakhs | 10 Lakhs |
| Other than Special Category States | Only Services OR “Goods and Services both” | 20 Lakhs | 20 Lakhs |
| Special Category States | Only Services OR “Goods and Services both” | 10 Lakhs | 10 Lakhs |
[Note : याद रखना है कि GST रजिस्ट्रेशन के लिए जो भी Turnover Limit होती है वो Intra-State Supply की Limit होती है, अगर आप अपने राज्य से बाहर (Inter-state) एक रूपये का भी Supply करते है तो आपको Compulsorily GST रजिस्ट्रेशन लेना होता है ]
Notification No. 10/2019- Central Tax dated 7th March 2019 was issued exempting a person who is exclusively engaged in supply of goods and whose aggregate turnover in a financial year doesn’t exceed Rs. 40 Lakhs with effect from 1st April 2019 from obtaining GST registration ; except persons making intra-state supplies in the states of Arunachal Pradesh, Manipur, Meghlaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttrakhand.
नोटिफिकेशन नंबर 10/2019- Central Tax , जो कि दिनांक 7 मार्च 2019 को जारी किया गया था , उसमे यह बोला गया कि 1 अप्रैल 2019 से वैसे Persons जो केवल Goods (वस्तु/माल) की खरीद/बिक्री करते है और जिनका Aggregate Turnover एक Financial Year में रु 40 लाख या इससे कम है उन्हें GST रजिस्ट्रेशन कराने की आवश्यकता नहीं है I
लेकिन यह 40 लाख के Aggregate turnover वाला Limit इन राज्यों में Applicable नहीं होगा :
| अरुणांचल प्रदेश | मणिपुर |
| मेघालय | मिजोरम |
| नागालैंड | पुद्दुचेरी |
| सिक्किम | तेलंगाना |
| त्रिपुरा | उत्तराखंड |
State-wise Summary of New Limits :
| Persons in States | Supplying only Goods | Supplying “Goods and Services” OR Services only |
| Special Category States : Manipur, Mizoram, Nagaland, Tripura | 10 Lakhs | 10 Lakhs |
| Other-than Special Category states but not-opted New Limit :
Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttrakhand |
20 Lakhs | 20 Lakhs |
| Other-than Special Category states who opted New Limit :
Rest of States in india |
40 Lakhs | 20 Lakhs |
Note 1: Two hilly states J&K and Assam have also opted to raise the limit to Rs. 40 lakhs.
Note 2: Kerala can now charge ‘calamity cess’ up to 1% on all intra-state supply of goods and services to cope up with natural calamities faced by the state last year.
(For composition Taxpayers)
As recommended by 32nd GST Council meeting, CBIC issued Notification No. 14/2019- Central Tax dated 7th March 2019 : Aggregate turnover limit (Annual threshold limit) for Composition taxpayers has been extended to Rs. 1.5 crore from 1st April 2019.
Composition scheme for Service Providers : Service providers or Providers of mixed suppliers (Goods and Services) having aggregate turnover upto Rs. 50 Lakhs can opt for composition scheme with tax rate of 6% (CGST-3% + SGST-3%).
