Let's explain the crux of gst registration when it is required 1.as per Sec 22(1) of cgst act every person shall be liable to be registered in the state or union territory if his aggregate turnover exceeds rs.20 lakhs.In case of special category states registration is required if his aggregate turnover exceeds 10 lakhs . first provision to Sec 22(1) of cgst act. 2018.
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