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 - 38/1/2017-Fin(R&C)(95) - Goa SGST
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Registration exemption for small goods suppliers excludes those dealing in specified goods, compulsory registrants, certain states, or opted registrants. Exemption from obtaining registration is specified for persons exclusively supplying goods whose aggregate turnover in a financial year does not exceed the prescribed threshold, subject to exceptions: compulsory registrants under the Act; suppliers of goods listed in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes); persons making intra State supplies in certain listed States and Union Territories; and persons who opt to be or remain registered. The notification takes effect from the stated commencement date.
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 small goods suppliers excludes those dealing in specified goods, compulsory registrants, certain states, or opted registrants.
Exemption from obtaining registration is specified for persons exclusively supplying goods whose aggregate turnover in a financial year does not exceed the prescribed threshold, subject to exceptions: compulsory registrants under the Act; suppliers of goods listed in the Table (ice cream and other edible ice; pan masala; tobacco and manufactured tobacco substitutes); persons making intra State supplies in certain listed States and Union Territories; and persons who opt to be or remain registered. The notification takes effect from the stated commencement date.
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