Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 09 May 2018
As per section 23
a] any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
AS PER SECTION 24 : COMPULSORY REGISTRATION : Person who are required to pay tax under RCM
As per notification NOTIFICATION 32/2017, IF GTA SERVICES TO URD WHO IS INDIVIDUAL OR PROPRIETORY FIRM IS EXEMPTED
SO AS TO ABOVE NOTIFICATION & ACT
IF U ARE PROPERIETORY FIRM OR INDIVIDUAL YOU ARE NOT LIABLE FOR REGISTRATION OTHERWISE REGISTRATION IS MANDATORY
Mohit
(Student CA Final )
(51 Points)
Replied 10 May 2018
Pankaj Rawat
(GST Practitioner)
(55037 Points)
Replied 10 May 2018
CAclubindia
