<p style="text-align:justify"><span style="font-size:14px">Every supplier located in a State or Union territory, whose &ldquo;aggregate turnover&rdquo; in a financial year exceeds twenty lakh rupees, is liable to be registered under GST. This limit of turnover for a special category State is ten lakh rupees. &lsquo;A&rsquo;, whose aggregate turnover is only Rs. 8 lakh in a year, is therefore not liable to registration.</span></p>