Registration under GST

Even 1 rs of inter-state sale requires you to get registered under GST. The turnover limit of Rs 20 lacs is irrelevant here...

I would like to defer from Mr. Vinay here...No need to get registered if amking wholly exempt supply irrespective of both turnover & inter-state sales.

Reason: A person making wholly exempy supply then no need to register under GST (Refer Sec 23). The sec 24 which makes registration mandatory for inter-state supply over-rides only the turnover limit of sec 22(1). Hence, no need to get registered even if inter-state supply of wholly exempt goods/services.

Even logically also, if there is no output liability to pay tax and no ITC since not prior regstration to claim refund thereof, then for what purpose will  such a person get registered..?! 

Basic requirements of Registration

Section 22 of Central Goods and Service Tax Act [CGST] provides that every supplier shall register in every State/Union Territory from which he makes a taxable supply of goods or services or both subject to his crossing 20lac/10lac aggregate turnover limit in a financial year. Section 2(6) defines "Aggregate turnover" means the aggregate value of all taxable supplies (excluding value of inward supplies liable to tax on reverse charge basis), exempt supplies, exports of goods and services or both and inter-state supplies of persons having the same Permanent Account Number [PAN] to be computed on all India basis, but excludes Central sales tax, State tax, Union Territory Tax, Integrated Tax and Cess.

I guess this clears ur doubts... and it is mandatory even for exempted goods supplier to get reistered i guess