there is a dairy farm selling milk and milk products in Delhi. The Turnover of his dairy farm is as follows:
milk(exempted):rs19,90,000
butter (taxable): rs 50,000
what is the registration liability under GST for the above mentioned person assuming he has Same PAN
Sec 22(1) every person liable to register whose aggregate turnover exceeds 20L(10L in scs)
Here as per sec 2(6) aggragate turnover means value of all of outward supply which includes,
Taxable supply
Exempt supply
Export
Interstate supply
And exclude,
SGST
CGST
IGST
UTGST
Compensation cess
So, as per above clarification person falls in compulsory registration.
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