Turnover for registration under gst

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Rahul (Querist)
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05 August 2019 Respected sir,
We are engaged in business of milk sales which is exempt under gst, and turnover of which is apx 3.5 cr and we also have commission income amounting 65000 whether we are liable to take gst registration reason for that is when we refer definition of turnover it includes turnover of exempt sales. please clarify the same. if you provide with section it will be much helpful.

Anshul Jain

Anshul Jain (Expert)
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05 August 2019 Yes. As per Section 22 of the CGST Act you are required to get registered.

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Rahul

Rahul (Querist)
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06 August 2019 now my question is if we are providing only exempt supplies then are we liable for registration??

Anshul Jain

Anshul Jain (Expert)
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06 August 2019 No, as per section 23. But there are few AAR ruling which have ruled that exemption from registration under section 23 is subject to Section 24. Section 24 provides list when registration is mandatory irrespective of the turnover. Please keep that in mind.

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Rahul

Rahul (Querist)
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09 August 2019 so i can conclude that by just we have few taxable supplies we are liable for gst registration.

Anshul Jain

Anshul Jain (Expert)
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09 August 2019 Yes, the turnover for registration includes taxable and exempt supply both

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