CBIC has notified the enhanced Threshold/ Exemption Limits of Rs. 40 lacs/ Rs. 20 lacs for exemption from GST Registration and payment of Tax in the case of Suppliers of Goods, w.e.f. 1 April, 2019. There would be two threshold limits for exemption from registration and payment of GST for the suppliers of goods i.e. Rs 40 lacs (normal states) and Rs 20 lacs (special category states). Special Category States would have to choose one of the limits. However, the threshold for registration for service providers would continue to be Rs 20 lacs and in case of Special category States Rs 10 lacs.