GST — Notification No.IO/2019-Central Tax dated 07.032019 Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs. 40 lakhs

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..../7, ATD STREET, RACE COURSE; COIMBATORE - 641018 C. No. IV/16/03/2019-GST.Pol. Date: 20.03.2019 FACILITY NOTICE NO. 01/2019 Sub: GST - Notification No.10/2019-Central Tax dated 07.03.2019 Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs. 40 lakhs - Reg. Reference is invited to Notifi....

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....ion [3 categories]; • The taxpayers who opted for voluntary registration as per Section 25(3) of CGST Act, 2017 i.e., option exercised to have GSTIN & payment of GST even their aggregate turnover is within the threshold and eligible for exemption; 2. It is seen from the GSTN database that many taxpayers have filed "Nil returns" or "No Tax Returns" during the financial year 2018-19 ....