GST Registration - Section23(1) and (2)

[Sooraj B]

This is an academic query. A supplier provides exempted services as well as services liable to RCM. For example a Doctor receives professional fee from hospitals as well as rent from letting oput a residential building to a person registered under the GST Law. The aggregate turnover of the doctor exceeds Rs 20 lakh. Is he required to take GST registration ? The same situation may arise in the case of an advocate also. As per Section 23 (1) of the CGST Act, a person engaged in supply of only exempted services is not required to register under GST even if his aggregate turnover exceeds Rs 20 lakh . Also the Government has by way of notification u/s 23(2) of the CGST Act, exempted persons providing only services liable to RCM, from taking registration irrespective of turnover. In this case, both the conditions are individually satisfied but my doubt is whether cumulatively, exemption from registration will be available? In my opinion, yes considering the intention of the Statute in providing the exemptions. Kindly share your views on this ?

[Shilpi Jain]

Where the services are exempted or liable under RCM the exclusion from registration should be available.

[Sooraj B]

Thank you Mam for sharing your views.