Unregistered suppliers

Registration 248 views 5 replies
whether unregistered person can made interstate supply taxable and tax free goods .
Replies (5)
it is mandatory to take registration if person is making interstate supply.
pl clarify with relevant act/sec and rules related to query.
As per Section 24 CGST Act , person making Interstate Taxable supply is compulsory required to take Registration.

As per Section 23 CGST Act : the person who is engaged Exclusively in business of supplying Goods or Services which are exempted is not required to Take Registration.

Hence if you are supplying Taxable Goods INTERSTATE ,are liable to obtain Registration.
Yes since You are supplying both goods then you are compulsory required to register under gst
As per the Provision of Section 24 of the CGST Act 2017, persons making INTER STATE SUPPLY is mandatorily required to get registered under GST irrespective of the Turnover threshold limit.

Regards.


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