Registration Compulsory

If an assessee sells exclusively exempted goods, they are not required to register under GST unless they meet specific conditions that mandate registration.

Conditions for Compulsory Registration - *Aggregate Turnover*: If the aggregate turnover exceeds ₹40 lakhs (₹20 lakhs for special category states), registration is compulsory. -

 *Other Conditions*: Registration may also be required if the assessee is engaged in inter-state supplies, e-commerce supplies, or other specified activities.

Exempted Goods and GST Registration - *No Compulsory Registration*: Selling exclusively exempted goods does not necessarily require GST registration unless the above conditions are met.

 Online Platform and GST Registration - *Online Platform's Responsibility*: The online platform may have its own GST registration requirements, but this does not directly impact the assessee's registration requirement.

 Assessee's Registration Requirement - *Assessee's Turnover and Activities*: The assessee's registration requirement would depend on their aggregate turnover, type of supplies, and other activities.

If the assessee's aggregate turnover is below the threshold and they are not engaged in any other activities that require registration, they may not need to register under GST.