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of <h1>GST Registration Threshold Raised to INR 40 Lakhs for Goods Suppliers from April 1, 2019, with Specific Conditions.</h1> Notification No. 10/2019-Central Tax, effective from April 1, 2019, raises the GST registration threshold from INR 20 lakhs to INR 40 lakhs for those engaged exclusively in the supply of goods. Taxpayers within this limit are exempt from registration if they meet specific conditions, such as not being compulsorily registered under Section 24 of the CGST Act, 2017, and not dealing in specified goods. Taxpayers with nil or no tax returns in 2018-19 may cancel their GSTIN if eligible. Guidance is available through the Department or Trade Associations, and the option must be exercised before issuing any tax invoice in the 2019-20 financial year.
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