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2018 (11) TMI 485 - AAR - GSTRegistration u/s 22 of CGST, SGST Acts 2017 - manufacturer of Biris - annual business turnover is less than ₹ 20 lakhs - no inter-state outward taxable supply - Held that:- Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec.29 of APGST Act 2017. Ruling:- The Registration under Sec.22 of APGST Act 2017/CGST Act 2017 is not mandatory for applicant, as per the existing provisions of law.
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