GST

Increase in GST threshold turnover from 20 lakh to 40 lakh to take affect from 01.01.2020

Increase in GST threshold turnover from 20 lakh to 40 lakh for suppliers to take affect from 01.01.2020 where recommended. Read Notification

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 01/2020–Central Tax

New Delhi, the 01st January, 2020

G.S.R. 2(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of sections 92 to 112, except section 92, section 97, section 100 and sections 103 to 110 of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.

[F.No.20/06/09/2019-GST]

(Pramod Kumar)
Director, Government of India

Note: the provisions of said section 94 amended section 22 of the CGST Act, authorising that the Government,  at the request of a State and on the recommendations of the GST Council, enhance the GST threshold turnover from 20 lakh to an amount not exceeding 40 lakh rupees in case of supplier subject to prescribed conditions and limitations.

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