Threshold limit of 10 lakhs to be applicable in respect to following states:

1. Arunchal Pradesh
2. Assam
3. Jammu & Kashmir
4. Manipur
5. Meghalya
6. Mizoram
7. Nagaland
8. Sikkim
9.Tripura
10. Himachal Pradesh
11. Uttarakhand

If a taxpayer has a principal place of business in states other than mentioned above, the threshold limit will be 20 lakhs even if any branch/warehouse is situated in specified states.

For Ex: A taxpayer's principal place of business is in Delhi and it also has a branch/warehouse in Himachal Pradesh, then his threshold limit will be 20 lakhs