CBIC Enhances Basic Exemption Limit from 20 Lakhs to 40 Laks w.e.f 1-4-2019

Notification issued to enhance the basic exemption limit for GST Registration for supplier of Goods from 20 Lakhs to 40 Lakhs, subject to state permission. States would have an option to decide about one of the limits. However, the threshold for registration for service providers would continue to be Rs 20 lakhs and in case of Special category States Rs 10 lakhs.


Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 10/2019-Central Tax

New Delhi, the 7th March, 2019

G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the “said Act”), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, –

(a) persons required to take compulsory registration under section 24 of the said Act;
(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table;
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
(iv) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act.

2. This notification shall come into force on the 1st day of April, 2019.


(Gunjan Kumar Verma)
Under Secretary to the Government of India

CGST Notification No. 10/2019 PDF Format – Download Here