Registration

[Vishal Bhattad]

If a person is engaged only in supply of exempted goods or services and has a turnover exceeding 20 lacs then is he required to take registration? Does sec 24 overrule section 23 also ?

AI Summary

Debate on GST Registration: Is it Mandatory for Exempt Goods Suppliers with Turnover Over 20 Lakhs? A discussion on a forum addressed whether a person engaged solely in supplying exempt goods or services with a turnover exceeding 20 lakhs is required to register under the Goods and Services Tax (GST). One participant argued that under Section 24 of the CGST Act, registration is mandatory regardless of turnover, thus overriding Section 23. Another participant questioned this, citing Section 22, which includes exempt supplies in aggregate turnover calculations. The consensus was that Section 23 exempts such individuals from registration unless specific conditions in Section 24 apply. Another participant emphasized the importance of having a GST number for business opportunities.