Services by a gta to unregistered casual taxable person are exempt.
How can a casual taxable person be an unreg person as it is covered under compulsory registration.
Or , is it that when referred to casual taxable person , provision only means person supplying handicraft goods -which are given an exemption
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Replies (6)
Quick Summary
Casual taxable person should registered under GST Act
Do you think you have answered, what's my query is all about?
Yes. It's only means person supplying handicraft goods. It's around 28 items in the list. If gross total income cross the threshold limit, they will be liable for registration.
Section 23 overrides all section for registration as it is specific section for non registration.
As per Notification 32/2017
CTP making taxable supply of handicrafts goods are Exempted from Obtaining Registration in GST if the aggregate turnover does not exceeds 20 lac the threshold limit prescribed in section 22.
Note : Else as per section 24 of CGST Act on supply of taxable goods Interstate, compulsory Registration is required
CTP making taxable supply of handicrafts goods are Exempted from Obtaining Registration in GST if the aggregate turnover does not exceeds 20 lac the threshold limit prescribed in section 22.
Note : Else as per section 24 of CGST Act on supply of taxable goods Interstate, compulsory Registration is required
Yes Harshit Sir. They might be talking about Casual Taxable Person dealing in Handicraft Goods.
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