Registration exemption for exclusive goods suppliers: higher threshold allows eligible taxpayers to cancel GST registration before notified cutoff. Persons exclusively supplying goods whose aggregate turnover does not exceed the prescribed threshold are exempt from GST registration, subject to conditions: exclusive supply of goods, absence from compulsory registration categories, non-involvement in excluded supply categories, and the interplay with voluntary registration; eligible taxpayers may apply for cancellation of registration by the prescribed cutoff and must not have issued any tax invoice in the subsequent fiscal period to claim the exemption.