Notification no. 3/2022-CT, dated 31.3.2022 has enlarged the scope of notification no. 10/2019-CT, dated 7.3.2019 which lays down the persons who are required to obtain registration even if their aggregate turnover is less than Rs. 40 Lakh.
- If he is required to be compulsorily registered as per Section 24 of the CGST Act, 2017
- If the person is engaged in supply of below mentioned goods:
| S.no. | Tariff no. | Description of goods |
| 1 | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa. |
| 2 | 2106 90 20 | Pan Masala |
| 3 | 24 | All goods, i.e. Tobacco and manufactured tobacoo substitutes |
This list has been enlarged by notification no. 3/2022-CT, dated 31.03.2022 this notification shall be effective from 1.4.2022
| S.no. | Tariff no. | Description of goods |
| 4 | 6815 | Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks |
| 5 | 6901 00 10 | Bricks of fossil meals or similar siliceous earths |
| 6 | 6904 10Â 00 | Building bricks |
| 7 | 6905 10 00 | Earthen and roofing tiles |
- Persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
- Persons exercising option under the provisions of sub-section (3) of section 25 ( want to get voluntarily registered), or such registered persons who intend to continue with their registration under the said Act.
