Notification No. 10/2017 - Exemption to certain category of persons from obtaining registration under the Act

As we know that every business organization carrying out any taxable services in India is required to get itself registered under the GST Act if the total turnover crosses the 20 lakh limit. Further, if the company make any interstate supply of services, then GST registration becomes mandatory irrespective of the turnover. 

However, to provide relief to large number of supplier of services, the government has provided that no GST registration shall be required even in case of interstate supply till the total turnover does not cross 20 lakh (10 lakh in case of interstate supply).

Special states under consititutions are Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, & Uttarakhand.

The Notification as issued by CBEC shall read as follows:

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

Notification No. 10/2017 – Integrated Tax

New Delhi, the 13th October, 2017

G.S.R. …..(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

[F. No.349/74/2017-GST (Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

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