Registration of gst
Abhi Abhi (48 Points)
17 September 2017
I have sale goods nil rated goods outside of state I required to take GST registration
Deepak Gupta
(CA Student)
(15922 Points)
Replied 18 September 2017
| Originally posted by : Abhi Abhi | ||
 |
I have sale goods nil rated goods outside of state I required to take GST registration |  |
Not liable to registration if dealing only in exempt/nil-rated supply.
Sec. 23(1)(a) of the CGST Act, 2017, 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 shall not be liable to registration.
Sec. 2(47) of the CGST Act, 2017, exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.
CAclubindia
