Answer

1. F

   Facts

   If you sell only goods within one State and your yearly turnover is ₹15 lakh, you are below the limit and do not have to register. The limit is ₹40 lakh for goods-only suppliers in most States and ₹20 lakh for services, lower in some special category States.

2. P

   Provisions and law

   • Sec 22(1), CGST Act 2017Registration is required once aggregate turnover in a year exceeds ₹20 lakh (₹10 lakh in special category States); the limit is ₹40 lakh for suppliers of only goods in States that adopted it.
   • Notification 10/2019-CTRaised the registration threshold to ₹40 lakh for persons supplying only goods, except in States that did not opt for it.
   • Sec 24, CGST Act 2017Lists persons who must register regardless of turnover, such as inter-State suppliers of goods, casual and non-resident taxable persons, reverse charge payers, e-commerce sellers and operators, and Input Service Distributors, subject to notified exemptions.
3. A

   Analysis

   Aggregate turnover counts all your taxable, exempt and export sales across India under one PAN, not just one shop. A kirana store selling ₹15 lakh of goods only within Delhi stays below ₹40 lakh, so registration is optional. But if even one sale goes to another State, or you sell through an online marketplace, Sec 24 can make registration compulsory from the first rupee. Check your State's limit, because a few States kept the ₹20 lakh goods limit.

4. C

   Conclusion

   1. 1Add up all sales under your PAN for the financial year, including exempt items.
   2. 2Check which limit your State uses for goods (₹40 lakh or ₹20 lakh).
   3. 3Check if any Sec 24 trigger applies, such as inter-State sales or e-commerce.
   4. 4Track monthly turnover so you know the date you cross the limit.
   5. 5If you cross it, apply in REG-01 within 30 days.

Turnover is counted across all branches under the same PAN, so splitting sales between two shops does not reset the limit.

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