https://www.taxtmi.com/forum/issue?id=121069 Section 23(1)(a) exempts persons exclusively making exempt supplies from GST registration. A separate registration exemption applies to persons exclusively making supplies taxable under reverse charge. Where an individual receives exempt bank fixed-deposit income and makes commercial-property rental supplies on which the registered recipient pays GST under reverse charge, registration is considered unnecessary on a combined reading, despite aggregate income exceeding the registration threshold. en-us Sat, 15 Aug 2026 22:48:44 +0530 Sat, 15 Aug 2026 22:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121069 Section 23(1)(a) exempts persons exclusively making exempt supplies from GST registration. A separate registration exemption applies to persons exclusively making supplies taxable under reverse charge. Where an individual receives exempt bank fixed-deposit income and makes commercial-property rental supplies on which the registered recipient pays GST under reverse charge, registration is considered unnecessary on a combined reading, despite aggregate income exceeding the registration threshold. Discussion-Forum Goods and Services Tax - GST Sat, 15 Aug 2026 22:48:44 +0530 https://www.taxtmi.com/forum/issue?id=121069