Ashok Traders, a sole proprietary concern is engaging in the supply of exempted and taxable goods within Kerala only. The following are the sales made by the dealer in the month of April, 2022. All the sales amounts are

Liability of Ashok Traders to be registered under the Act: Every person engaged in making taxable supply is required to obtain registration if their aggregate turnover exceeds the threshold limit in a financial year. The general threshold limit for persons exclusively engaged in intra-state supply of goods is ₹40 lakhs (for most states, including Kerala). However, this enhanced threshold limit of ₹40 lakhs is not applicable to persons engaged in the supply of tobacco products. Since Ashok Traders is engaged in the supply of tobacco, the enhanced threshold limit of ₹40 lakhs is not applicable to him. The applicable threshold limit for him would be ₹20 lakhs. As computed in the previous part, Ashok Traders' aggregate turnover is ₹25,00,000. Since this aggregate turnover of ₹25,00,000 is more than the applicable threshold limit of ₹20,00,000, Ashok Traders is liable to get his business registered under the CGST Act, 2017.