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 under the BGST Act, 2017 - S.O. 48 - Bihar SGST
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Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified product and registration exceptions. Exemption from registration under the Bihar GST Act is provided for persons exclusively supplying goods with aggregate turnover not exceeding forty lakh rupees, excluding persons required to obtain compulsory registration, suppliers of specified goods (ice cream, pan masala, tobacco and substitutes), persons making intra State supplies in certain listed States and Union Territories, and persons who opt for 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.
Registration exemption for exclusive goods suppliers below turnover threshold, subject to specified product and registration exceptions.
Exemption from registration under the Bihar GST Act is provided for persons exclusively supplying goods with aggregate turnover not exceeding forty lakh rupees, excluding persons required to obtain compulsory registration, suppliers of specified goods (ice cream, pan masala, tobacco and substitutes), persons making intra State supplies in certain listed States and Union Territories, and persons who opt for or intend to continue registration.
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