GST Practitioner & Accounts
15022 Points
Joined March 2014
As per section 22 of the CGST act 2017 , if aggregate turnover exceeds threshold limits then he is liable to registered under GST .
AS per section 2( 5) of the CGST act 2017 in definition of aggregate turnover is Taxable supplies , ( excluding RCM ) , exempt supplies , export , inter-state supplies will be computed on all India basis but excluding CGST , SGST , UTGST, IGST .
So in your case both Taxable and exempt supplies will be calculated for Threshold limit , so as per my opinion you are liable to registered under GST .
please confirm with others also .