QUESTION

What is the threshold limit for GST registration in the States of Tripura, Nagaland, Manipur and Mizoram?

ANSWER

Facts of the case: Threshold limit for GST registration in the States of Tripura, Nagaland, Manipur and Mizoram

Law Applicable: SECTION 22 OF CGST ACT
(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

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Explanation

(iii) the expression 'special category States' shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand

Special category states as specified in Article 279A(4)(g) of the Constitution of India includes the State of Assam, Arunachal Pradesh, J&K, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland and Tripura.

Reply: Threshold limit for GST registration in special category States is ten lakh rupees.

As Tripura, Nagaland, Manipur and Mizoram are included in the list of special category States and are not specifically excluded as per the Explanation given in section 22 of the CGST Act.

Therefore threshold limit for Registration is ten lakh rupees. (Reply dt. 21/06/2021)