Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
A supplier must register when aggregate turnover exceeds the threshold: Rs 20 lakh for services; for goods, Rs 40 lakh in States that adopted the higher limit (Rs 20 lakh in others, including Telangana, and lower limits in special category States).
Detailed explanation
Some persons must register regardless of turnover, such as inter-State suppliers of goods, persons liable under reverse charge, e-commerce operators and casual taxable persons.
Applicability
Suppliers of goods and services
Exceptions
Compulsory registration categories in section 24 apply irrespective of turnover.
Legal references
Sections 22 and 24, CGST Act, 2017; Notification No. 10/2019-Central Tax
Applicable period
Current
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