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. - 10/2019 Central GST (CGST) - Central GST (CGST)
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Exemption from registration for exclusive goods suppliers where annual turnover remains below threshold, subject to specified exclusions. Any person engaged exclusively in the supply of goods is exempt from obtaining registration under the Central Goods and Services Tax Act, 2017 where the person's aggregate turnover in a financial year does not exceed forty lakh rupees, subject to exclusions for persons required to take compulsory registration, persons making supplies of goods listed in the notification's Table, persons making intra State supplies in specified States and Union Territories, and persons who exercise the option to be registered or intend to continue 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.
Exemption from registration for exclusive goods suppliers where annual turnover remains below threshold, subject to specified exclusions.
Any person engaged exclusively in the supply of goods is exempt from obtaining registration under the Central Goods and Services Tax Act, 2017 where the person's aggregate turnover in a financial year does not exceed forty lakh rupees, subject to exclusions for persons required to take compulsory registration, persons making supplies of goods listed in the notification's Table, persons making intra State supplies in specified States and Union Territories, and persons who exercise the option to be registered or intend to continue registration.
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