Registration

As per CGST Act : https://gstcouncil.gov.in/sites/default/files/CGST.pdf

Section I Page 25 as extracted below: 

23. (1) The following persons shall not be liable to registration, namely:––

(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) an agriculturist, to the extent of supply of produce out of cultivation of land.

(2) The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.

24. Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act,––

(i) persons making any inter-State taxable supply;

(ii) casual taxable persons making taxable supply;

(iii) persons who are required to pay tax under reverse charge;

(iv) person who are required to pay tax under sub-section (5) of section 9;

(v) non-resident taxable persons making taxable supply;

(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;

(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;

(viii) Input Service Distributor, whether or not separately registered under this Act;

(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;

(x) every electronic commerce operator;

(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and

(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

Dear Experts.,

In case it's export of supply then what is exact solution under GST...?

In my opinion, If a dealer deals only in exempted goods, he need not take GST registration, irrespective of his turnover and nature of supply (inter/intra state).

Originally posted by : S ELAVARASI
	Dear Experts.,   In case it's export of supply then what is exact solution under GST...?

Supply of exempted goods or taxable goods ?

export is zero rated supply not exemped 

so even u exports tax free good

gst no is must 

Dear Friends

Thanks for replying to my query.

So what i conclude is the following"

Section 24 which makes registration in case of interstate supplies compulsory overrrides section 22 and not section 23.

Section 23 is an independent provision which exempts registration in case of wholly exempt goods whether intrastate or interstate.

Hence no reigstration required in case of interstate supply of wholly exempt goods.

Thanks

Regars

Shivani

Thank you for the reply Mr Samir Sir & Sourav Sir.,

I mean exempted Goods