Section 22(1) — threshold aggregate turnover for registration in NORMAL category States, exclusively supplier of goods:

1. Sec 22(1) — every supplier liable to be registered in a State/UT from where he makes a taxable supply if aggregate turnover in a FY exceeds prescribed limit. 2. For exclusive supplier of goods in NORMAL States, the limit is Rs 40 lakh (Notification 10/2019-CT). 3. For special-category States (Manipur, Mizoram, Nagaland, Tripura): Rs 10 lakh. For all suppliers of services or mixed: Rs 20 lakh (Rs 10 lakh in special states). _Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 22(1)_