In an earlier meeting of the GST Council, it was decided to exempt those service providers
whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category
states except J & K) from obtaining registration even if they are making inter-State taxable
supplies of services.
As a further measure towards taxpayer facilitation, it has been decided
to exempt such suppliers providing services through an e-commerce platform from obtaining
compulsory registration provided their aggregate turnover does not exceed twenty lakh
rupees.
As a result, all service providers, whether supplying intra-State, inter-State or through
e-commerce operator, will be exempt from obtaining GST registration, provided their
aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States
except J & K).