IS UNREGISTERED MANUFACTURING UNIT IS EXEMPT FOR REGISTRATION IN GST UPTO 40 LACS OR 20 LACS IN TWO SITUATIONS 1) PURCHASE AND SALES BOTH IN RAJASTHAN 2) SALES IN RAJASTHAN BUT PURCHASE FROM OUTSIDE STATE

Reply-  As per notification no. 10/2019 (central tax) dated 07.03.2019, if a person exclusively engaged in supply of goods and whose turnover does not exceed Rs.40 lakhs in a financial year is not required to get registered under GST.

Registration threshold limit of Rs. 40 lakh is also applicable in Rajasthan in case of supply of goods. Refer notification no. F.12(56)FD/Tax/2017-Pt. -III-166 dated 07.03.2019 issued by government of Rajasthan. 

Manufacturer of goods are not required to get registered if turnover is less than rs. 40 lakhs in both situation.