Earlier, 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, CBEC has notified exemption from compulsory registration provisions applicable for suppliers providing services through an e-commerce platform, provided their aggregate turnover does not exceed Rs. 20 lakh (Rs. 10 lakh in special category States except J & K) and the supplier is not liable to collect tax at source under GST, in line with recommendations made by the GST Council on 10 Nov. 2017.
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 the above threshold.