PERSON REQUIRED TO TAKE REGISTRATION

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..... rvices or both beyond a certain turnover. Chapter VI of CGST Act, 2017 contains legal provisions related to Registration. The threshold limit for availing exemption from registration is as follows - Service Providers: Any person or entity engaged in supply of services having aggregate turnover of more than Rs. 20 lakhs in a year is required to obtain GST registration. In special category states, .....

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..... GST Act, 2017 the aggregate turnover includes all supplies made by the taxable person on his own or on behalf of his principles. The following elements are included in the aggregate turnover: 2.3.1 Taxable Supplies as per Section 2(108) of the CGST Act, 2017 means a supply of goods or services or both which is leviable to tax under this Act. Activities/transactions undertaken shall be considered .....

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..... luded from the charging section i.e. Section 9 of CGST Act, 2017 are to be considered as non-taxable supplies as they are not leviable to tax under this Act. 2.3.4 Export of goods or services or both is treated as a zero-rated supply under GST. Export of goods means taking goods out of India to a place outside India. Export of services means the supply of any service when- (i) the supplier of s .....

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