TaxTMI 
TaxTMI 
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 ?
Registration
04 Feb 2019 
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Registration obligation: turnover rules include exempt supplies but categorical registration requirements can override exempt-only exemption.
Registration under GST involves a turnover-based threshold tied to a statutory definition of aggregate turnover that includes exempt supplies and excludes specified taxes and inward supplies on which tax is payable under reverse charge. A separate exemption applies to persons exclusively making exempt supplies, but categorical registration triggers require registration irrespective of turnover and will displace that exemption where applicable. (AI Summary)
Registration under GST involves a turnover-based threshold tied to a statutory definition of aggregate turnover that includes exempt supplies and excludes specified taxes and inward supplies on which tax is payable under reverse charge. A separate exemption applies to persons exclusively making exempt supplies, but categorical registration triggers require registration irrespective of turnover and will displace that exemption where applicable. (AI Summary)