Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs - 10/2017 - Integrated GST (IGST)

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. 1260 (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 1 [ the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section ] . [F. No.349/74/2017-GST (Pt.)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ********** Notes 1. Substituted vide Notification No. 03/2019 Integrated Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as sub-clause (g) of clause (4) of article 279A of the Constitution , other than the State of Jammu and Kashmir