Threshold Limit

[Kaustubh Karandikar]

The following category of person shall be required to be registered even if their aggregate turnover is below specified exemption limit and are exempt from registration. 1) persons making any inter-State taxable supply of goods [In case of supply of services, person making inter-state supply of services is not required to register if his aggregate turnover is less than ₹ 20/10 lakhs] - Notification No. 10/2017-IT dated 13-10-2017. Since export of goods is treated as inter - state supply, does it mean that if a person is only exporting goods and his turnover is below ₹ 20 Lakh, still he need to register with GST?

AI Summary

Exporters Must Register for GST Regardless of Turnover Due to Inter-State Supply Rules in Section 24 of CGST Act 2017. A query was raised regarding the necessity for GST registration for individuals whose aggregate turnover is below the exemption limit but are involved in the export of goods, which is considered an inter-state supply. The response clarified that under the IGST Act, 2017, and Section 24 of the CGST Act, 2017, exporters must register for GST regardless of their turnover, as the exemption limit does not apply to inter-state supplies. Another participant concurred with this interpretation, reinforcing the requirement for mandatory GST registration for exporters.