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The GST Council, on considering the demands raised by MSME, increased the threshold limits for GST registration. These changes were proposed in the 32nd GST Council meeting held on 10th January 2019. It was subsequently notified by the CBIC. It helps to ease compliance under GST.
The states have an option to opt for a higher limit or continue with the existing limits. This article explains the earlier threshold limits, new limits, their effective date of applicability and the persons to whom it applies.
Latest updates on GST Registration
29th August 2021
Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.
28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.
1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.
5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.
|Aggregate Turnover||Registration Required||Applicability|
|Earlier Limits – For the sale of Goods/Providing Services|
|Exceeds Rs.20 lakh||Yes – For Normal Category States||Up to 31st March 2019|
|Exceeds Rs.10 lakh||Yes – For Special Category States||Up to 31st March 2019|
|New Limits – For Sale of Goods|
|Exceeds Rs.40 lakh||Yes – For Normal Category States||From 1st April 2019|
|Exceeds Rs.20 lakh||Yes – For Special Category States||From 1st April 2019|
|New Limits – For Providing Services|
|There has been no change in the threshold limits for service providers. Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for normal category states) and Rs.10 lakh (for special category states).|
An option was provided to the states to opt for the new limits or continue the earlier ones (status quo).
|Normal Category States/UT who opted for a new limit of Rs.40 lakh||Normal Category States who choose status quo||Special Category States/UT who opted for new limit of Rs.40 lakh||Special Category States/UT who opted for new limit of Rs.20 lakh|
|Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu, Andaman and Nicobar Islands and Chandigarh||Telangana||Jammu and Kashmir, Ladakh and Assam||Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand|
Note 1: Two hilly states J&K and Assam have also opted to raise the limit to Rs.40 lakh. These two states had the option to remain under lower threshold limits as they fall under the Special Category States. Even previously when these two states had the option to charge GST only on aggregate turnover exceeding Rs.10 lakh, they had opted for a higher threshold limit of Rs.20 lakh.
Note 2: Kerala can now charge ‘calamity cess’ up to 1% on all intra-state supply of goods and services to cope up with natural calamities faced by the state last year.
Aggregate turnover for the current financial year (for instance, in the above case, FY 2019-2020) is considered for applicability of new threshold limits. Every supplier whose aggregate turnover in the current financial year exceeds the threshold limits will have to get registered under GST. However, certain category of persons are required to compulsorily get registered under GST: