Registration in gst

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CA Pratik Joshi

CA Pratik Joshi (Querist)
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21 February 2019 Whether GST registration is mandatory in case of if my client sold exempted supply like sale of plot

CA.Raghavendra

CA.Raghavendra (Expert)
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21 February 2019 As per Sec 23 of CGST Act,

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 IGST Act.

Hence, it is not necessary to take GST Registration.

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