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    <title>REGISTRATION UNDER GST</title>
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    <description>A professional must include exempt receipts such as bank interest in aggregate turnover for GST registration only if those receipts arise from accounts or deposits maintained for or incidental to the profession; personal savings interest unrelated to the profession is excluded. Where business-related exempt income is includible, the computed aggregate turnover must be tested against the registration threshold and the professional must apply for registration within the prescribed period after crossing that threshold.</description>
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      <description>A professional must include exempt receipts such as bank interest in aggregate turnover for GST registration only if those receipts arise from accounts or deposits maintained for or incidental to the profession; personal savings interest unrelated to the profession is excluded. Where business-related exempt income is includible, the computed aggregate turnover must be tested against the registration threshold and the professional must apply for registration within the prescribed period after crossing that threshold.</description>
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