https://www.taxtmi.com/forum/issue?id=119064 Aggregate turnover for registration is computed on an all India PAN basis and includes exempt supplies; nevertheless, Section 23(1)(a) excludes from registration any person engaged exclusively in making supplies that are not liable to tax or wholly exempt, so a business establishment in a State that only makes exempt supplies need not obtain separate GST registration in that State, subject to exceptions (for example, Section 24 or internal taxable supplies) and the factual circumstances of the establishment. en-us Tue, 09 Apr 2024 18:22:47 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119064 Aggregate turnover for registration is computed on an all India PAN basis and includes exempt supplies; nevertheless, Section 23(1)(a) excludes from registration any person engaged exclusively in making supplies that are not liable to tax or wholly exempt, so a business establishment in a State that only makes exempt supplies need not obtain separate GST registration in that State, subject to exceptions (for example, Section 24 or internal taxable supplies) and the factual circumstances of the establishment. Discussion-Forum GST Tue, 09 Apr 2024 18:22:47 +0530 https://www.taxtmi.com/forum/issue?id=119064