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GST REGISTRATION, Goods and Services Tax - GST

Issue Id: - 116952
Dated: 7-1-2021
By:- Abuthahir Aboobakar

  • Contents

A Person resident of Kerala who provides services of ₹ 12,00,000/- & Supply of Exempt Goods of ₹ 15,00,000/- in FY 2019-20. So as per the new GST threshold Limit should he require to get a GST registration number?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 7-1-2021

For registration purpose, aggregate turnover is ₹ 20 lakhs. See Section 22 (1) of CGST Act.

SECTION 22. Persons liable for registration. - (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees :

Registration is required within 30 days from the date of crossing aggregate turnover of ₹ 20 lakhs. Also see Section 25(1) of CGST Act.

2 Dated: 10-1-2021
By:- Ganeshan Kalyani

I agree with the views of Sri Kasturi Sir.

Also one should visit Sec.24 of CGST Act.

3 Dated: 11-1-2021

Since the total turnover (₹ 27 lakhs) exceeds ₹ 20 lakhs (the threshold limit for registration) it is liable for registration.


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