27 June 2017
As per IGST Act,
Sec 23 says no need to get registered if making wholly exempt sales.
sec 24 says registration required if making inter state sale.
Which of these 2 section over rides the other?
If I am making 50lacs inter-stae sale of exempted good do I need to get registered under GST or not?
27 June 2017
But as per the starting language of sec 24 making inter-state supply registration mandatory, the sec 24 over rides only sec 22(1) dealing with turnover limit of rs 20 lacs..
Sec 23 is not over-ridden by this sec 24
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