Dear Friends
Any person making inter-state taxable supply must get himself registered under GST as per section 24.
No problem.
Section 22 says that any person with aggregate turnover exceeding Rs. 20 lakh must get himself registered under GST.
No problem
But this aggregate turnover includes inter-state supply. My question is why include inter-state supply in aggregate turnover. Once there is an interstate supply even of Re 1 he has to get registered, then why include it while calculating aggregate turnover. Once it comes under one of the items of aggregate turnover, the rest loose relevance.
Please advise.
regards
shivani
CAclubindia
