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Threshold Limit, Goods and Services Tax - GST

Issue Id: - 115442
Dated: 21-9-2019
By:- Kaustubh Karandikar
Threshold Limit

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XYZ's turnover for supply of goods is ₹ 5 Lakh and supply of service is ₹ 18 Lakhs. Is he required to obtain GST Registration?

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1 Dated: 21-9-2019
By:- Rajagopalan Ranganathan


According to third proviso to Section 22 (1) of CGST Act, the Government may, at the request of a State and on the recommendations of the 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, subject to such conditions and limitations, as may be notified.

Since in your case the aggregate turnover is 23 lakhs (supply of goods valued ₹ 5 lakhs and supply of service valued ₹ 18 lakhs) you have to take registration since the aggregate turnover exceeds ₹ 20 lakhs.

2 Dated: 22-9-2019

As per language of Section 22, XYZ is legally bound to apply for registration.

3 Dated: 22-9-2019

Liable to registration


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