Revised Threshold limit under GST

Meaning of term Revised Threshold limit under GST

 

The details about Revised Threshold limit under GST are explained here. 

Revised threshold:

Threshold limit means limit which allows the person to do business without obtaining registration under GST.

 In terms of Section 24 read with Section 22, following persons are required to be compulsorily registered under CGST Act:

  1. Every supplier shall be liable to be registered under the CGST Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in    a financial year exceeds Rs. 20 lakhs. However, in respect of Special Category States, the aforesaid threshold registration limit has been reduced to Rs. 10 lakhs.
  2. Person making any inter-state taxable supply (no threshold limit).
  3. Causal Taxable Persons (No threshold limit).
  4. Persons liable to pay GST under reverse charge (no threshold limit).
  5. Electronic Commerce Operator in respect of specified categories of services if such services are supplied through it.
  6. Non-Resident Taxable Persons.
  7. Persons who are required to deduct tax at source
  8. Persons who are required to collect tax at source
  9. Persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise (No threshold limit).
  10. Input Service Distributor.
  11. Persons who supply goods and/or services through Electronic Commerce Operator who is required to collect tax at source (No threshold limit).
  12. Every Electronic Commerce Operator (No threshold limit).
  13. Every person supplying Online Information and Database Access or Retrieval Services (OIDAR Services) from a place outside India to a person in India, other than a registered taxable person.
  14. Such other person or class of persons as may be notified by the Government on the recommendation of the Council.

Special Category States

         i.            Arunachal Pradesh       

       ii.            Nagaland

     iii.            Assam 

     iv.            Sikkim

       v.            Jammu & Kashmir         

     vi.            Tripura

   vii.            Manipur             

 viii.            Himachal Pradesh

     ix.            Meghalaya         

       x.            Uttarakhand

     xi.            Mizoram                            

The information on Revised Threshold limit under GST is detailed above.   Comment below your thoughts on Revised Threshold limit under GST.

 

 

 

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Comments


sudhakar: I want to do freelancing work in nature of export of services. In this regard i want to know whether the basic limit of Rs 20 lakhs is applicable (for registration under GST act) for export of service. This doubt came because export of service is inter state trade and as per notification 10/2017 integrated tax, there is a basic limit of Rs 20 lakhs exemption which is applicable to inter state trade.Please clarify.

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