IDT ca final old syllabus

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.