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of <h1>Uttar Pradesh exempts small goods suppliers from GST registration; exceptions apply to specific goods and conditions. Effective April 1, 2019.</h1> The notification issued by the Uttar Pradesh government exempts certain individuals from obtaining registration under the Uttar Pradesh Goods and Services Tax Act, 2017. Specifically, it applies to those engaged exclusively in the supply of goods with an annual turnover not exceeding forty lakh rupees. Exceptions include individuals required to register under section 24, those supplying specified goods like 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 notification is effective from April 1, 2019.
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