Notification No. 10/2019
Date: March 7, 2019
Subject: Exemption from GST registration for suppliers of goods with aggregate turnover up to ₹40 lakh.
Description:
Exempts persons exclusively engaged in supply of goods from obtaining GST registration where aggregate turnover does not exceed ₹40 lakh. Excludes persons liable for compulsory registration, suppliers of specified goods such as ice cream, pan masala and tobacco, and suppliers in specified special category States. Also excludes persons opting for voluntary registration or continuation of registration.
Effective Date: 01.04.2019
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