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 - G.O. Ms No. 33 - Tamil Nadu SGST

Tamil Nadu GST exempts small goods suppliers from registration if turnover is under 40 lakh, with key exceptions.

The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, exempts individuals engaged solely in the supply of goods from registration if their annual turnover does not exceed 40 lakh rupees. Exceptions include those required to register under Section 24, those supplying specific goods like ice cream, pan masala, and tobacco, 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.