Non GST goods

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Should the GST Registrant dealing exclusively in Non GST goods also registered under State Vat Law and State Excise Department surrender his GST registration ?
Replies (2)
GST act the definition of turnover for the purpose of registering in GST includes exempt supplies but does not include non GST supplies and supplies made under reverse charge so going by the definition a person who exclusively deals in non GST supplies need not get registered and if migrated from earlier tax regime that is VAT can surrender his gstn number
As per Section 23 CGST , the person not liable to take registration in GST :
[a] 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

Hence you are not liable take registration


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