TMI BlogCompulsory registration in certain cases Section - 24X X X X Extracts X X X X X X X X Extracts X X X X ..... is Act, Persons making any inter-State taxable supply : Exemption to inter state supply of services as per Notification No. 10/2017 Integrated Tax the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of Rs. 20 lakhs (for special category of state Rs. 10 lakhs Except Jamm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The expression handicraft goods means the products when made by the craftsmen predominantly by hand even though some machinery may also be used in the process. Exemption to Job worker Notification No. 7/2017 Integrated Tax the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, does not exceed an amount of twenty lakh rupees ((for special category of state Rs. 10 lakhs Except Jammu Kashmir ) in a financial year. The casual taxable persons shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. The above exemption shall be available to such per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f twenty lakh rupees (for special category of state Rs. 10 lakhs, as specified in the first proviso to section 22(1) of the CGST Act, read with clause (iii) of the Explanation to the section 22 of CGST Act ) in a financial year, as the category of persons exempted from obtaining registration under the said Act. Persons who are required to pay tax under reverse charge; Person ( E-com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nline money gaming from a place outside India to a person in India; and [ Read with Rule 14 of CGST Rules ] In addition to above, the Government may notify other person or class of persons, as may be notified by the Government on the recommendations of the Council, who shall be required to be registered mandatorily. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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