GST turnover limit for goods and services in various states GST Turnover limit for registration for supply of goods and services varies from state to state. Every person whose turnover exceed the threshold/exemption limit must take the GST Registration on time. One must know how to calculate aggregate turnover for GST registration?
S. No. |
State |
GST State Code |
Goods Limit |
Services Limit |
1 |
Andaman & Nicobar Islands |
35 |
40 lakhs |
20 lakhs |
2 |
Andhra Pradesh |
37 |
40 lakhs |
20 lakhs |
3 |
Arunachal Pradesh |
12 |
40 lakhs |
20 lakhs |
4 |
Assam |
18 |
40 lakhs |
20 lakhs |
5 |
Bihar |
10 |
40 lakhs |
20 lakhs |
6 |
Chandigarh |
4 |
40 lakhs |
20 lakhs |
7 |
Chhattisgarh |
22 |
40 lakhs |
20 lakhs |
8 |
Dadra & Nagar Haveli & Daman & Diu |
26 |
40 lakhs |
20 lakhs |
9 |
Daman & Diu |
25 |
40 lakhs |
20 lakhs |
10 |
Delhi |
7 |
40 lakhs |
20 lakhs |
11 |
Goa |
30 |
40 lakhs |
20 lakhs |
12 |
Gujarat |
24 |
40 lakhs |
20 lakhs |
13 |
Haryana |
6 |
40 lakhs |
20 lakhs |
14 |
Himachal Pradesh |
2 |
40 lakhs |
20 lakhs |
15 |
Jammu & Kashmir |
1 |
40 lakhs |
20 lakhs |
16 |
Jharkhand |
20 |
40 lakhs |
20 lakhs |
17 |
Karnataka |
29 |
40 lakhs |
20 lakhs |
18 |
Kerala |
32 |
40 lakhs |
20 lakhs |
19 |
Ladakh |
38 |
40 lakhs |
20 lakhs |
20 |
Lakshdweep |
31 |
40 lakhs |
20 lakhs |
21 |
Madhya Pradesh |
23 |
40 lakhs |
20 lakhs |
22 |
Maharashtra |
27 |
40 lakhs |
20 lakhs |
23 |
Manipur |
14 |
40 lakhs |
10 lakhs |
24 |
Meghalaya |
17 |
20 lakhs |
20 lakhs |
25 |
Mizoram |
15 |
40 lakhs |
10 lakhs |
26 |
Nagaland |
13 |
40 lakhs |
10 lakhs |
27 |
Odisha |
21 |
40 lakhs |
20 lakhs |
28 |
Other Territory |
97 |
40 lakhs |
20 lakhs |
29 |
Puducherry |
34 |
20 lakhs |
20 lakhs |
30 |
Punjab |
3 |
40 lakhs |
20 lakhs |
31 |
Rajasthan |
8 |
40 lakhs |
20 lakhs |
32 |
Sikkim |
11 |
20 lakhs |
20 lakhs |
33 |
Tamil Nadu |
33 |
40 lakhs |
20 lakhs |
34 |
Telangana |
36 |
20 lakhs |
20 lakhs |
35 |
Tripura |
16 |
40 lakhs |
10 lakhs |
36 |
Uttar Pradesh |
9 |
40 lakhs |
20 lakhs |
37 |
Uttarakhand |
5 |
20 lakhs |
20 lakhs |
38 |
West Bengal |
19 |
40 lakhs |
20 lakhs |
How to calculate aggregate turnover for GST Registration?
Aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same PAN, to be computed on all India basis but not include CGST, SGST, UTGST and cess.
In other words, following are included while calculating aggregate turnover- Value of all (taxable supplies + Exempt supplies + Exports +Inter-state supplies) of a person having the same PAN (Permanent Account Number) across all his business entities in India. The below-given are excluded while calculating turnover: ..............
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