https://www.taxtmi.com/article/detailed?id=8096 GST registration is required when a person's aggregate turnover exceeds the threshold, but registration is mandatory in specific categories irrespective of turnover. Aggregate turnover includes taxable supplies (excluding inward reverse charge supplies), exempt supplies, exports and inter state supplies by persons with the same PAN, excluding taxes and cess. Correct classification of exempt supplies is essential to calculate taxable turnover; mixed receipts must be separated to determine registration liability. Certain persons (e.g., casual taxable persons, reverse charge payers, non resident suppliers, electronic commerce operators, input service distributors, TDS deductors, and agents supplying on behalf of others) must register without regard to turnover. en-us Fri, 03 Aug 2018 07:32:09 +0530 Fri, 03 Aug 2018 07:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8096 GST registration is required when a person's aggregate turnover exceeds the threshold, but registration is mandatory in specific categories irrespective of turnover. Aggregate turnover includes taxable supplies (excluding inward reverse charge supplies), exempt supplies, exports and inter state supplies by persons with the same PAN, excluding taxes and cess. Correct classification of exempt supplies is essential to calculate taxable turnover; mixed receipts must be separated to determine registration liability. Certain persons (e.g., casual taxable persons, reverse charge payers, non resident suppliers, electronic commerce operators, input service distributors, TDS deductors, and agents supplying on behalf of others) must register without regard to turnover. Articles Goods and Services Tax - GST Fri, 03 Aug 2018 07:32:09 +0530 https://www.taxtmi.com/article/detailed?id=8096