Please help me to find the answer?

Shital · 8 Apr 2026

Mr. A not liable for registration under GST because his aggregate turnover is exactly rs.40 lakh . Since both kerala and Telangana are general category states where threshold limit is rs.40 lakh for supply of goods. In second case , if branches are located in Manipur then he is liable for registration under GST. Manipur is special category State and threshold limit of rs.10 lakh applies to entire aggregate turnover accross India.