TaxTMI 
TaxTMI 
I had submitted the following query earlier:'My client has income of 18 Lakhs by way of supply of services and has agricultural income of 19 lakhs in FY 17-18 (period 1.7.17 to 31.3.18). He has not taken registration.Is he liable to take registration under GST. and if yes, what will be his GST liability for the FY 17-18 and what are the other consequences?' Iam informed that for the purpose determining the turnover limit for taking GST registration, the exempted agricultural income also has to be considered.. Is this correct?
Registration under GST
16 Aug 2019 
3 Replies 
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Aggregate turnover for GST registration includes exempt agricultural receipts, potentially triggering mandatory registration and liability.
Aggregate turnover for GST registration is computed including exempt supplies such as agricultural income; if that combined turnover exceeds the threshold, registration is mandatory and tax liability and any penalties or interest depend on the timing of taxable supplies as reflected in accounting records. (AI Summary)
Aggregate turnover for GST registration is computed including exempt supplies such as agricultural income; if that combined turnover exceeds the threshold, registration is mandatory and tax liability and any penalties or interest depend on the timing of taxable supplies as reflected in accounting records. (AI Summary)