General Information >> Turn Over Limit

Turnover Limit Under Section3 of G.S.T. Act

Category Turnover limit

I. A casual dealer
A Casual dealer. Turnover of taxable goods
exceeds Rs.1000.
II. Dealer dealing in lottery tickets
(a). Importers of lottery tickets (when value of lottery tickets Turnover of sales of goods
imported in a year exceeds Rs.1,000). including that of lottery
tickets Rs.10,000.

Turnover of sale
(b). Dealer buying, selling or supplying goods. exclusively of lottery
tickets Rs.1,25,000.
III. Other dealers buying, selling or supplying goods
(a). Importer: When value of taxable goods imported in a year Turnover limit
exceeds Rs.10,000. Rs.2,00,000.

(b). Manufacturer: When value of taxable goods manufactured in

a year exceeds Rs.10,000 and the value of taxable goods sold or
purchased in a year exceeds Rs.10,000. Turnover limit
Rs.2,00,000.
(c). Reseller:

1.Reseller: When value of taxable goods purchased from

unregistered dealer during a year exceeds Rs.10,000 and the
value of taxable goods sold or purchased in a year exceed
Rs.10,000. Turnover limit
Rs.2,00,000.
2.Other Reseller: When value of taxable goods sold or
purchased in a year exceed Rs.10,000.

Turnover limit
Rs.5,00,000.

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