GST Registration Exemption Notification

Scope of Exemption: Persons exclusively dealing in goods with an annual turnover below forty lakh rupees exempt from GST registration.

Exceptions: Compulsory registration still applies as per section 24. Also, certain goods suppliers and intra-state suppliers in specified regions are excluded. Regional Exclusions: Intra-state suppliers in specific states like Arunachal Pradesh, Manipur, etc., exempted.

Option Clause: Those opting for registration under section 25(3) or intending to continue registration must register.

Goods Excluded: Ice cream, pan masala, and tobacco products specified under the table are not exempted.

Effective Date: Notification effective from April 1, 2019, aligning with GST regulations.

Government Authority: Issued by Gunjan Kumar Verma, Under Secretary to the Government of India, ensuring regulatory compliance.