In exercise of the powers conferred by section 23(2) of CGSTA, 2017,

Person engaged in exclusive supply of goods and whose AT < Rs.40 lacs, except

CG specifies the following category of persons is exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in FY does not exceed Rs.40 lacs, except, -

(a) persons required to take compulsory registration u/s 24;

(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 specified in column (2) of the said Table;

(c) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and

(d) persons exercising option u/s 25(3), or such registered persons who intend to continue with their registration under the said Act.

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