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of <h1>West Bengal exempts small goods suppliers from GST registration for turnover under Rs. 40 lakh with specific exceptions.</h1> The Government of West Bengal, under the West Bengal Goods and Services Tax Act, 2017, has exempted individuals engaged exclusively in the supply of goods from registration if their annual turnover does not exceed 40 lakh rupees. This exemption does not apply to those required to register under section 24, those supplying specific goods like ice cream, pan masala, and tobacco products, or those opting under section 25(3) to maintain their registration. This notification was issued by the Finance Department on March 7, 2019, following the recommendations of the GST Council.
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