Gst registration mandatory or not?

397 views 11 replies
dear colleagues,
gud noon,
ek client hai mere jo agricultural goods(onion, kapas, chana) etc. sale
krte hai... unka turnover approx 80lac ho chuka hai bank a/c se... unhe gst registration krvana jaruri hoga?
thoda confusion hai isme..


regards,
Replies (11)
My dear sir your client only e growing vegetables means there is no tax fully exempted.. but here business income which means sales is done by your customer so GST will applicable I think..
According to the GST Act, only an agriculturist, to the extent of supply of produce out of cultivation of land is exempt from GST registration requirement. Further, the Act goes on to define an agriculturist as an individual or a Hindu Undivided Family who undertakes cultivation of land:

By own labour, or
By the labour of family, or
By servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family.
Hence, only small agriculturist would be exempt from GST compliance. Any person who operates a company or LLP or any other type of entity for the purpose of undertaking agriculture would be required to obtain GST registration if the aggregate turnover criteria or other GST registration criteria is satisfied and they sell goods that attract GST.

That means, you are liable for registration since your turnover is crossed the basis exemption limit

Exemption of sale of goods doesn't depends whether it is sold by an agriculture or not. If it is exempt by notification then it is exempt otherwise it is not.

As per explanation by Mr Akarsh Jain there is  blanket exemption on registration for agriculturist but if you are non agriculturist and your goods are exempt then also GST registration will not be required.

In the list given by you onions are exempt but cotton is taxable. SO you will have to see for each goods and if your total turnover exceeds threshold limit then registration will be mandatory.

Yaa CA Altamush Zafar is right
Agree with altamush ji
Altamush sir.. sabhi goods agar exempt ho or turnover 40 lac k above ho toh gst registration mandatory hai???

No

GST Registration not required

No GST registration not mandatory in this case
No registration is not required
Ok thank you all🙏🙏
Your welcome

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