Registration under gst

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

29 July 2017 registration under GST is mandatory for sale of service or goods on intersate for Exempted Goods or services or Nil rated services or goods.

Rahul varshney

Rahul varshney (Expert)
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29 July 2017 There are only two categories of person which are not liable for registration which are as follows;

1. Any person engaged exclusively in the business of supplying goods and/or services that are not liable to tax or
are wholly exempt from tax.
2. An agriculturist, for the purpose of agriculture.

Any person falling under exceptions to mandatory registration is not liable for registration even if the supplies are made outside the state or even exported.

Means, GST Registration is not required in above case.