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Registration requirement in case of interstate supply of handicraft goods - Goods and Services Tax - GSTExtract If a person is engaged in inter state supply of goods , he is required to obtain a compulsory registration under section 24 of CGST Act However, the relief has been provided if he makes inter state supply of handicraft goods having an aggregate turnover of upto 20L/10L. Also as per Section 23, if a person is engaged in making exclusive supply of goods the threshold limit is extended to 40L for registration. Let s say a person makes an intrastate supply of goods of 25L and inter state supply of handicraft goods of 10L. Will he be liable for registration?
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