One of my client is having an aggregate Turnover of below Rs. 20 lacs during the year but all his transactions are inter-state. My query is do he require to obtain GST registration in such case.
30 March 2024
As per Section 24 of the CGST Act, 2017 read with Notification No 10/2017, a person making inter-sate supplies of goods is liable to be registered compulsorily under GST irrespective of the threshold limit.
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