The Central Government, in a recent Notification exempted the casual taxable persons making taxable supplies of handicraft goods as the category of persons from obtaining registration under the newly implemented Goods and Services Tax (GST) regime.
As per the Notification released by the Government on Friday, stated that such persons are not liable to obtain GST registration till the turnover reaches 20 lakh in a year (ten lakh rupees in case of Special Category States, other than the State of Jammu and Kashmir.)
The casual taxable persons mentioned in the Notification shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods.
Read the full text of the Notification below.
