GST registration threshold increased while special category states remain subject to a lower all India aggregate cap. Amendment raises the monetary threshold for registration/exemption by substituting the lower numeric limit with a higher one in the principal notification; it further inserts a proviso that preserves a lower all India aggregate-value cap for supplies applicable to special category states. The amendment is effective from 1 February 2019 and amends the earlier Finance (Taxation) Department notification under the Assam Goods and Services Tax Act.