Registration

Dear Folks,

An entity is providing exempted services. However, it used to sale scrap in 2 to 3 years. Turnover of exempted services is in crores and that of scraps are approx 5 lakhs.

Kindly help, whether it requires GST registration considering Sec 23 or any other provisions.
Replies (1)

You are generally not required to register if your total aggregate turnover (including both the exempt services and the scrap sales) is below the threshold of ₹40 lakhs (or ₹20 lakhs in special category states). However, if your total turnover exceeds this limit, you must obtain GST registration because your sale of scrap makes you a supplier of taxable goods, disqualifying you from the exemption under Section 23 of the CGST Act.

 

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