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compulsory registration section 24
does preson engaged in interstate supply with turnover less than 20 lakhs require compulsory registration as per latest ammendment
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vide N.N. 10/2017–Integrated Tax dated 13.10.2017, persons making inter-state supply of services and having turnover not exceeding INR. 20 lakhs have been exempted from obtaining registration.
Accordingly, only persons who make inter-state supply of goods have to compulsorily obtain registration irrespective of the all-India turnover.
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Plz Note it's exempted for Supply of SERVICES ,. not Goods
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