Registration

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..... Registration
Query (Issue) Started By: - Vishal Bhattad Dated:- 4-2-2019 Last Reply Date:- 19-3-2019 Goods and Services Tax - GST
Got 6 Replies
GST
If a person is engaged only in supply of exempted goods or services and has a turnover exceeding 20 lacs then is he required to take registration? Does sec 24 overrule section 23 also ? Reply By KASTURI SETHI: The Reply: Query-wise reply .....

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..... is as under:- 1. No 2. Yes. If you fall under any of clauses of Section 24 of CGST Act (i toXii), you will have to obtain registration under GST Act irrespective of turnover i.e. from Re one. Thus we can say that Section 24 overrides Section 23. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Sethi Sir, One doubt. Section 22 provides that registration is to be taken if the aggregate turnover .....

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..... exceeds ₹ 20 lakhs. The expression 'aggregate turnover' is defined as the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but .....

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..... excludes central tax, State tax, Union territory tax, integrated tax and cess; In this case the turnover of exempted supply exceeds ₹ 20 lakhs which should be included in the aggregate turnover. Then he is liable for registration. Whether my interpretation is correct? Reply By KASTURI SETHI: The Reply: Respected Dr.Govindarajan Sir, . I am of the view that Section 23 is not subject to Se .....

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..... ction 22 of CGST Act, 2017. Hence Section 22 does not override Section 23. Reply By KASTURI SETHI: The Reply: Dr.Govindarajan Sir, I further express my views as under:- In view of language of Section 23, the definition of 'Aggregate turnover' contained in Section 22 is not applicable. Reply By Rajesh kumar: The Reply: IF PERSON ENGAGED IN ONLY EXEMPT SUPPLY OF GOODS OR SERVICES AS PE .....

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..... R SECTION 23 NOT REQUIRED NOT TAKE REGISTRATION IRRESPECTIVE OF TURNOVER BUT SUBJECT TO SECTION 9(5) OF ECO Reply By Gaurav Gupta: The Reply: Don't lose out on any business opportunity for not having your GST number. Click to more about online GST registration.
Discussion Forum - Knowledge Sharing .....

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