Compulsory registration u/s 24,
Whether inter state supply is excluded or included under section 24 for compulsory registration??
As far as I m concerned, Since May 19 attempt, it has been excluded.
Please guide
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Replies (1)
A person is required to register compulsorily u/s 24 if he is making any inter-State taxable supply of goods, irrespective of the threshold limit. So, if he is making inter-State non-taxable supply, then compulsory registration not required.
Threshold relaxation of 20 lakh/10 lakh-SCS is available for inter-state supply of taxable service and notified handicraft goods.
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