Registration requirement in case of interstate supply of handicraft goods

[Satyam Agarwal]

If a person is engaged in inter state supply of goods , he is required to obtain a compulsory registration under section 24 of CGST Act However, the relief has been provided if he makes inter state supply of handicraft goods having an aggregate turnover of upto 20L/10L.

Also as per Section 23, if a person is engaged in making exclusive supply of goods the threshold limit is extended to 40L for registration.

Let's say a person makes an intrastate supply of goods of 25L and inter state supply of handicraft goods of 10L. Will he be liable for registration?

AI Summary

Registration threshold for inter state supply clarified: exclusive goods suppliers may rely on the higher aggregate turnover exemption.
Registration for inter state suppliers of goods is determined by the aggregate turnover threshold; recent notifications superseded earlier lower handicraft specific thresholds. Aggregate turnover (including exempt supplies subject to statutory exclusions) governs liability. If a supplier makes exclusive supplies of goods and is not operating in specified special category regions, the higher threshold for exclusive goods suppliers applies and may exempt that person from registration despite some inter state handicraft supplies.