GST applicability
Rajesh Singh (41 Points)
14 November 2019Please furnish section and rule
Rajesh Singh (41 Points)
14 November 2019
Deepak Gupta
(CA Student)
(15922 Points)
Replied 14 November 2019
As per Sec. 24(1)(i) of CGST Act, a person making any inter-State taxable supply is required to obtain registration compulsorily.
But the compulsion is for persons making taxable supply. So, someone making any non-taxable inter-state supply, can do so without registration, otherwise not.