Registration required or not

Dear Subbaroa Ji,

The answer is yes, the company needs to get registered. Kindly refer section 22 (person liable for registration) read with section 2(6) - "aggregate Turnover" of the CGST Act.

Whereas section 22 specifies aggregate turnover crossing 20 lakhs, and aggregate turnover includes all taxable supplies, exempted, export , even the supplies on which tax is payable by the recipient.