Examine whether the supplier of goods is liable to get registered in the following independent cases: Examine whether the supplier of goods is…

A supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit. The threshold limit for a person making exclusive intra-State taxable supplies of goods is as under: 10 lakh for the Special Category States of Mizoram, Tripura, Manipur and Nagaland. 20 lakh for the States, namely, States of Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand. 40 lakh for rest of India except persons engaged in making supplies of ice cream and other edible ice, whether or not containing cocoa, pan masala and tobacco and manufactured tobacco substitutes, fly ash bricks; fly ash aggregates; fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, earthen or roofing tiles. In the light of the afore-mentioned provisions, the answer to the independent cases is as under: Mohit is eligible for higher threshold limit of turnover for registration, i.e.40 lakh as he is exclusively engaged in intra-State supply of goods. However, since Mohit is engaged in supplying readymade garments from a Special Category State i.e. Tripura, the threshold limit gets reduced to 10 lakh. Thus, Mohit is liable to get registered under GST as his turnover has exceeded limit of 10lakh. Further, he is required to obtain registration in both Assam and Tripura as he is making taxable supplies from both the States.The applicable threshold limit for GST registration for Shobhit in the given case is 40lakh as he is exclusively engaged in intra-State taxable supply of goods in Goa. Thus, he is not liable to get registered under GST as his turnover is less than the threshold limit.