https://www.taxtmi.com/article/detailed?id=8742 Advance rulings under Section 97 address whether registration is required. Registration is mandated for suppliers whose aggregate turnover exceeds the threshold, but persons liable under the reverse charge mechanism must register regardless of turnover. Developmental rights transfers by landowners are taxable and require registration. For imports, place of supply is the importer's location so importers may use their registered GSTIN for IGST without separate registration at the port. Co-working spaces can permit separate registrations where tenancy and utility documentation identifies each principal place of business. Entities exclusively making exempt supplies are not required to register. en-us Thu, 26 Sep 2019 06:59:55 +0530 Thu, 26 Sep 2019 06:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8742 Advance rulings under Section 97 address whether registration is required. Registration is mandated for suppliers whose aggregate turnover exceeds the threshold, but persons liable under the reverse charge mechanism must register regardless of turnover. Developmental rights transfers by landowners are taxable and require registration. For imports, place of supply is the importer's location so importers may use their registered GSTIN for IGST without separate registration at the port. Co-working spaces can permit separate registrations where tenancy and utility documentation identifies each principal place of business. Entities exclusively making exempt supplies are not required to register. Articles Goods and Services Tax - GST Thu, 26 Sep 2019 06:59:55 +0530 https://www.taxtmi.com/article/detailed?id=8742