Banshi is engaged exclusively in supply of taxable goods from three different states. The particulars of intra-state supplies for the financial year 2023-24 are as follows: State Turnover (₹) Tamil Nadu 6,00,000 Rajastha

Every person engaged in making a taxable supply is required to obtain registration if his aggregate turnover exceeds ₹ 20 lakhs in a financial year. An enhanced threshold limit for registration of ₹ 40 lakh is available to persons engaged exclusively in intra-state supply of goods in specified states. However, the applicable threshold limit for registration gets reduced to ₹ 10 lakhs in case a person is engaged in making supply from a Specified Special Category State provided such supply is a taxable supply. (i) Since Banshi is making supply of taxable goods from Mizoram- a Specified Special Category State, the applicable threshold limit will get reduced to ₹ 10 lakh for registration purposes. Thus, he is liable to be registered under GST Law for all the 3 states as its turnover of ₹ 15 lakhs in Mizoram exceeds the threshold limit even though his aggregate turnover is ₹ 34 lakhs for the financial year does not exceed the threshold limit of ₹ 40 lakh.