Person not liable for registration( section 23)

Registration 180 views 2 replies

sadaiyan 17420

15 Points Joined January 2020

persons who are engaged in making exclusively supplies covered under Rcm .give example?

Replies (2)

Definition of aggregate turnover excludes inward supply on which tax is payable under RCM, However into your case person is doing outward supply on which tax is being paid under RCM, hence registration is compulsory if turnover crosses limit specified. (10 lakh/ 20 Lakh ) as the case may be.