To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakhs. - 02/2019 Union Territory Tax - Union Territory GST (UTGST)
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Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified exceptions and notified excluded goods. Exemption from registration applies to any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, except persons required to take compulsory registration under section 24, persons supplying goods specified in the Table by tariff item or chapter, persons making intra State supplies in specified States and Union Territories, and persons exercising the option under sub section (3) of section 25 or continuing registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified exceptions and notified excluded goods.
Exemption from registration applies to any person engaged in exclusive supply of goods whose aggregate turnover in the financial year does not exceed forty lakh rupees, except persons required to take compulsory registration under section 24, persons supplying goods specified in the Table by tariff item or chapter, persons making intra State supplies in specified States and Union Territories, and persons exercising the option under sub section (3) of section 25 or continuing registration.
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