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Threshold for registration for a person supplying SERVICES (or mixed) in normal States:
ARs 10 lakh
BRs 20 lakh
CRs 40 lakh
DRs 75 lakh
Answer & Solution
Correct answer: B. Rs 20 lakh
1. The Rs 40 lakh enhanced limit (Notf 10/2019-CT) is restricted to a person engaged EXCLUSIVELY in supply of goods.
2. For service suppliers (including mixed goods + services), the threshold is Rs 20 lakh in normal States.
3. For special-category States, the threshold is Rs 10 lakh for all.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 22(1)_
Related questions
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