Threshold Limit of Registration State Wise

[Ernst & Young]

Respected Sir ,

Can some one help me with the following information ?

Is there a compilation on threshold limits on

1. State wise GST registration

2. E Way Bill Generation

Any Leads would be helpful .

Thank you !

[SHARAD ANADA]

Regn limit for supplier of goods (only intra state supply) is 40 lakh and for special category state 20 lakh

Supplier of goods having supply includes inter state then limit is RS zero. Without GST registration supplier can not do inter state supply of goods

For supper of service (intra state / inter state or both) limit is 20 lakh and RS 10 lakh for special category state

E way bill is required for movement of goods (intra state / intra state ) having consignment value of goods ( value of goods only without GST inclusion) is RS. 50,000 or more. For goods specified in annexure 1 to rule 138 ( like gold, exempt ggos) e way bill is required for movement of goods of any value.

[Ernst & Young]

Sir , Thank you for response !

Could you please add respective notifications ?

[SHARAD ANADA]

Refer sec 22 , 23 and 24 of CGST Act 2017 and amendment made in CGST amendment Act 2018

AI Summary

GST registration thresholds vary by supply type, with inter-state supplies triggering mandatory registration and e way bills required.
GST registration thresholds differ by supply: goods suppliers making only intra-state supplies face a Rs. 40 lakh threshold (Rs. 20 lakh for special category states), while any inter-state goods supply triggers mandatory registration with no threshold; service suppliers face a Rs. 20 lakh threshold (Rs. 10 lakh for special category states). E-way bills are required for movement of goods when consignment value excluding GST is Rs. 50,000 or more, and for certain specified goods regardless of value. Sections 22-24 of the CGST Act and the CGST Amendment Act, 2018 are cited as the legal basis.