GST Registration Exemption for Small Service Providers

The Central Government, under section 20 of the IGST Act, 2017, exempts small service providers from GST registration.

Those making inter-State taxable service supplies with a turnover under ₹20 lakh annually are exempt.

This exemption extends to ₹10 lakh for "special category States" excluding Jammu and Kashmir. The measure aims to ease compliance burdens for small-scale service providers.

Dr. Sree Parvathy S.L., Under Secretary to the Government of India, issues the notification. It aligns with the government's efforts to promote ease of doing business.

The move encourages entrepreneurship and supports small service enterprises across India.