Examine whether the supplier of goods is liable to get registered under section 24 of CGST Act, 2017 in the following independent cases: (a) Sunil Kumar of Mumbai is exclusively engaged in intra-State taxable supply of r

Answer 6A(iv) (a) The Aggregate annual turnover limit for GST Registration in case of intra-state supply of goods in the State of Maharashtra is ₹ 40 lakh and intra-state supply of goods in the state of Sikkim is ₹ 20 lakhs. However, since Sunil Kumar is engaged in supplying readymade garments from the state of Maharashtra and Special Category State i.e., Sikkim, the threshold limit gets reduced to ₹ 20 lakhs. Thus, Sunil Kumar is liable to get registered in both the state under GST as his aggregate annual turnover is ₹ 37 lakh (25+12), which has exceeded the limit of ₹ 20 lakhs.