Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 25 March 2018
Dear Sujit ji
the threshold limit is 20lac , criteria is if aggregate turnover which includes exempted + Taxable supplies , so registration in Ur case is compulsory.
As per section 2 Cgst act, the defination of aggregate turnover
6] "aggregate turnover" means the aggregate value of all taxable supplies [excluding the value of inward supplies on which tax is payable by a person on reverse charge basis], exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;
Note: if u are having aggregate turnover is of only expemted supplies only & exceeds the threshold limit then no need to take registration