during f.y.2017-18 person dealing with taxable as well as exempted goods and turnover crosses 20 lakhs ,now 01-04-2018 onwards such person only dealing with exempted goods so can he cancel the registration under voluntary registration
As per section 23 of cgst act 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. Not liable to register under gst
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