TMI BlogGST — Notification No.IO/2019-Central Tax dated 07.032019 Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhsX X X X Extracts X X X X X X X X Extracts X X X X ..... D STREET, RACE COURSE; COIMBATORE - 641018 C. No. IV/16/03/2019-GST.Pol. Date: 20.03.2019 FACILITY NOTICE NO. 01/2019 Sub: GST - Notification No.10/2019-Central Tax dated 07.03.2019 Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -enclosed]; The taxpayers should not deal with the supply of goods as mentioned in the said notification [3 categories]; The taxpayers who opted for voluntary registration as per Section 25(3) of CGST Act, 2017 i.e., option exercised to have GSTIN payment of GST even their aggregate turnover is within the threshold and eligible for exemption; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment or Trade Associations for further guidance/clarification, in this regard. The eligible taxpayers who are willing to avail the benefit of this notification may opt for it and accordingly apply for RC cancellation in the GSTN portal. It is also clarified that the option for availing the benefit of this notification cannot be exercised after issuance of any tax invoice in the financial year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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