What is Threshold limit under GST

Term Threshold limit under GST


The details about Threshold limit are explained here.

Low threshold of CGST and SGST

Threshold Limit:

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 lakh. 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.

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





Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

 We have applied for GST registration, but not obtained registration certificate. Can we claim ITC in India?

 Date of GST registration and date of eligibility to claim ITC

Refund of Input Tax Credit (ITC) of GST, FAQ

Refund of GST paid in India, FAQ

4 Conditions when applying for refund of Input Tax Credit (ITC) under GST

Difference between types of goods and services and types of GST

4 types of Goods and Services in India for GST rate

Difference between IGST on International goods and IGST on domestic goods.

How is IGST calculated under Imports?

How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Does Interest attract on GST Tax payment delay?

Mechanism of Payment of GST tax in India

E way Bill decision taken by 26th GST Council on 10th March

Tax exemption for exporters, 26th GST council

Decisions taken by 26th GST Council meeting held on 10th March

Relevance of Zero rated supply of goods in GST

Zero rated supply under GST

 How does Letter of Credit work?

How does STP units work in India?

How does TT (Telegraphic Transfer) work?

Master Collect House Prepaid

Master prepaid House collect

Master prepaid house prepaid

 Material used for testing is eligible for Modvat

Mode of payments in international trade


 MSDS Material Safety Data Sheet

 Multiple Country Textile Declaration

Negotiation procedures and formalities of export bills

Non receipt of Cargo Arrival Notice, Can importer sue against shipping company

How to export from India to Bhutan?

Documents required for Export from Bhutan

Customs procedures for Bhutan Export

Registration required to export from Bhutan

Documents needed for Bhutan import

Import Customs processes in Bhutan

Import Registration and import Licence procedures in Bhutan

How to export from Angola?





Ajay Chaubey: Sir, I want to import cashew nuts from Thailand ,I am beginner in this field ,Could you guide me ,what would be the complete legal procedure to import from Thialand, How payment is done and how to receive the items and then transport to other part of india. Thanks Regards Ajay

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers