Registration requirement in case of interstate supply of handicraft goods, Goods and Services Tax - GST

[Satyam Agarwal]

If a person is engaged in inter state supply of goods , he is required to obtain a compulsory registration under section 24 of CGST Act However, the relief has been provided if he makes inter state supply of handicraft goods having an aggregate turnover of upto 20L/10L.

Also as per Section 23, if a person is engaged in making exclusive supply of goods the threshold limit is extended to 40L for registration.

Let's say a person makes an intrastate supply of goods of 25L and inter state supply of handicraft goods of 10L. Will he be liable for registration?

 

Posts / Replies

[Sadanand Bulbule]

As far as your query is concerned, total turnover has to be reckoned for the purpose of registration in the light of thresh hold limit indicated under Section 24.