dear sir,
if a person has not any taxable supply of goods and services but his aggregate turnover is more than 20lakhs than is he have to get registration.
e.g- a company provides business is providing only loan and get interest on that loan amount, no other income/turnover but total interest income is more than 1crore so in that case interest is not a taxable supply but his aggregate turnover is more than 20lakhs.
CAclubindia
