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of <h1>Goa exempts small goods suppliers from GST registration if turnover is under INR 40 lakhs, with specific exceptions.</h1> The Government of Goa, under the Goa Goods and Services Tax Act, 2017, exempts individuals engaged solely in the supply of goods from registration if their annual turnover does not exceed INR 40 lakhs. Exceptions include those required to register under section 24, those supplying specific goods such as ice cream, pan masala, and tobacco products, those making intra-State supplies in certain states, and those opting for provisions under section 25(3). This exemption is effective from April 1, 2019, as per the notification issued by the Finance Department.
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