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Liability to take Registration - Goods and Services Tax - GSTExtract Individual not registered under GST (unregistered person) providing service of renting of immovable property (commercial) to registered person and having interest income (from unsecured loan). Aggregate Turnover from aforesaid services cross threshold limit of Rs.20 Lakh. Query with regards to aforesaid situation are as mentioned below. 1. Whether that unregistered person is required to take registration under GST as per S.22 of CGST Act ? 2. Whether that unregistered person can take benefit of S.23(2) of CGST Act read with Notification no. 5/2017-CT dated 19.06.2017 and Entry no. 5AB inserted in Not. No. 13/2017- CT(Rate) ? 3. Will answer to point no. 2 differ. if interest income is Zero and rent income cross threshold limit of Rs.20 Lakh ?
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