05 August 2019
Respected sir, We are engaged in business of milk sales which is exempt under gst, and turnover of which is apx 3.5 cr and we also have commission income amounting 65000 whether we are liable to take gst registration reason for that is when we refer definition of turnover it includes turnover of exempt sales. please clarify the same. if you provide with section it will be much helpful.
06 August 2019
No, as per section 23. But there are few AAR ruling which have ruled that exemption from registration under section 23 is subject to Section 24. Section 24 provides list when registration is mandatory irrespective of the turnover. Please keep that in mind.
CAclubindia
