​Every supplier shall be liable to be registered under Central Goods & Services Act, 2017 in the State or Union Territory, other than special category State, from where he makes a taxable supply of goods or service or both, if his aggregate turnover in a financial year exceeds :

Correct option is B

The correct answer is (b) ₹20,00,000

Explanation:
• Under the Central Goods and Services Tax (CGST) Act, 2017, registration is mandatory if a supplier’s aggregate turnover exceeds ₹20 lakh in a financial year (for normal category States/UTs).
• For special category States, this threshold limit is ₹10 lakh.
• “Aggregate turnover” includes taxable supplies, exempt supplies, exports, and inter-state supplies of a person having the same PAN.
• This registration requirement ensures tax compliance and accountability in GST administration.

Information Booster:
• Relevant Section: Section 22 (1) of the CGST Act, 2017.
• The threshold limit was revised from ₹10 lakh to ₹20 lakh for normal States.
• For suppliers engaged exclusively in goods, some States permit a higher threshold of ₹40 lakh.
• Registration under GST provides a GSTIN (Goods and Services Tax Identification Number).
• Without registration, a person cannot collect GST or claim input tax credit.

Additional Knowledge:
• Special category States include Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, and Uttarakhand.
• Persons making inter-State supplies or dealing through e-commerce operators must register regardless of turnover.
• Composition Scheme is available for small taxpayers with turnover up to ₹1.5 crore.
• GST was implemented in India on 1 July 2017, replacing multiple indirect taxes with “One Nation, One Tax.”