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Gst registraion for tax free goods if supplied inter state ?

Registration 148 views 4 replies

Yash Chordia

PRACTICE

58 Points Joined November 2012

If a dealer only deals in Tax free goods and making inter state supply & his turnover is in crores, is he liable to get registered under GST ?

Please guide with relevent provision.

Many thanks

Replies (4)

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

Yes...

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

No u are not liable for registration if you doing exempted supplies

As per Section 23 CGST Act :Persons not liable for registration.

[a] 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;

Mayank Gupta

370 Points Joined January 2017

No you are not liable to register for GST. Take online book sellers for example. Since books are Nil rated, sellers solely dealing in books are not asked for GST registration by e-commerce websites. Hopefully this should make things clear for you.