Since the turnover of the entire entity exceeds ` 20,00,000, (15,00,000+7,00,000) registration will be required in both the States. In the table below, Calculation of aggregate turnover and requirement of registration has been illustrated with the help of examples :- Illustration 1 Aggregate Turnover is PAN based and not State/ Union Territory based The expression “aggregate turnover” has been defined under section 2(6) of the CGST Act. 1-Feb- 2019 and rupees ten lakhs for the States of Manipur, Mizoram, Nagaland and Tripura. However, CGST (Amendment) Act, 2018 second proviso to section 22(1) has been inserted to provide that The Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be notified.Īccordingly, threshold limit remains rupees twenty lakhs for the States of Jammu and Kashmir, Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand w.e.f. 10 lakhs – first proviso to section 22(1) of CGST Act In case of ‘special category states’, registration is required if his aggregate turnover in a financial year exceeds Rs. As per section 22(1) of CGST Act, every supplier shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs.
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