Liable for registration

175 views 5 replies
A person is making annual taxable supplies less than the threshold limit of being registered under the act, also makes supplies of exempted catagory and thus the total supplies exceed the threshold limit. Under such a scenario, wheather he is liable for registration?
Replies (5)
Yes, liable for registration..

     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 .    

Yes,he is liable to get registered
since exempt supply is form part aggregate turnover.
Sir,
please clerify, if anyone deals in exempt catagory of supplies exclusively, and exceed the threshold limit then in such case the registration under the act is mandatory?
As Per Section 23 of CGST Act, "any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act; is not liable for registration.

So, if you are exclusively deal in Exempted goods, than not liable for registration, without any turnover limit.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register