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of <h1>GST Liability on Suppliers Once Threshold Exceeds: CGST/SGST for Intra-State, IGST for Inter-State Transactions.</h1> Under the proposed GST regime, the liability to pay GST falls on the taxable person supplying goods or services. This liability arises once the person exceeds the threshold exemption of 10 lakhs, or 5 lakhs for North Eastern States, except in specified cases where GST is due even below the threshold. CGST/SGST applies to intra-State supplies, while IGST applies to inter-State supplies, with rates determined by the respective Acts' Schedules.
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