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<h1>GST Liability Kicks in When Turnover Exceeds 20 Lakhs; Special Rates for North Eastern States and Specific Cases</h1> Under the GST regime, the taxable person is responsible for paying GST on the supply of goods and/or services. This liability arises when the individual's turnover exceeds 20 lakhs, or 10 lakhs for North Eastern and Special Category States. However, in some cases, GST must be paid even if the threshold is not met. CGST/SGST applies to intra-state supplies, while IGST applies to inter-state supplies. The applicable rates are outlined in the Schedules of the respective Acts.