01 April 2019
case 1: a person makes inter state supply (goods only )which is nill rated or exempted not taxable
case 2: a person makes inter state supply (goods and service) both which nill rated or may be exempted not taxable in both case person not made taxable supplies in which case it is mandatory to take reg.?
01 April 2019
As per sec 23(2) of CGST Act 2017 - Any person engaged EXCLUSIVELY in the business supplying goods or services , not liable to tax or wholly exempted - are not liable to be registered .
Hence , in both the cases , if a person is dealing exclusively in exempted / Nil rated supply , it is not mandatory to take registration
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