Gst eligibilty for registration

my client
dealing in exempted supplies of 60 lac in a year
and also dealing taxable supplies of 10 lac
exempt 60 lac
taxable 10 lac
_______________
70 lac total turnover
does he have to take registration in gst
Replies (3)
Quick Summary
If your business deals in both taxable and exempt supplies, you must consider your total 'aggregate turnover' when determining GST registration eligibility. Even if your taxable supplies are below the £20 lakh threshold, if your combined turnover (taxable + exempt) exceeds £20 lakh, you are generally required to register for GST. Registration is only waived if you exclusively supply exempt goods or services and your total turnover remains below the threshold.

Yes as the taxable supply is more than 20 lacs
Yes

You are required to apply for GST registration
Yes @ adienterprise Pvt Ltd, you are required to take GST Registration since your Annual "Aggregate Turnover" exceeds Rs. 20 lakhs [ Rs. 70 lakhs in your case ].

Aggregate Turnover as defined under Section 2(6) of the CGST Act 2017 means the "aggregate value of all Taxable supplies ( excluding the value of inward supplies on which tax is payable by a person on RCM basis ), EXEMPT Supply, Export of Goods or Services or both and Inter State Supply of Persons having the same PAN to be computed on all India basis but excludes CGST, SGST, UTGST, IGST and Cess."

So while calculating your Aggregate Turnover for the purpose of determining whether to opt for GST Registration or not, You have to consider both Exempt as well as Taxable Supply. Since the AGT of your client exceeds the turnover threshold limit as prescribed under Section 22 of the CGST Act 2017 ( Rs. 20 lakhs ), Your client have to compulsorily apply for GST Registration.

NOTE : As per the Provision of Section 23(1) clause (a) of the CGST Act 2017, A Person who is engaged in "EXCLUSIVE SUPPLY OF EXEMPTED GOODS or SERVICES" is not liable to take GST Registration. However if the person also supplies Taxable Goods even worth of Rs. 1, then the said person is required to take GST Registration Mandatorily provided his aggregate turnover exceeds the basic turnover threshold limit.

Regards,
Shivam RC.

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