https://www.taxtmi.com/forum/issue?id=121069 GST registration depends on whether personal bank fixed-deposit interest is outside the scope of supply or is an exempt supply includible in aggregate turnover. If the deposits are personal investments and commercial renting is the only GST supply, with tax wholly payable by the registered tenant under reverse charge, the exemption for exclusive reverse-charge supplies supports non-registration. The contrary view includes deposit interest in aggregate turnover, requires registration on crossing the threshold, and treats commercial rent as taxable under forward charge after registration. en-us Sat, 15 Aug 2026 22:48:45 +0530 Thu, 27 Aug 2026 17:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121069 GST registration depends on whether personal bank fixed-deposit interest is outside the scope of supply or is an exempt supply includible in aggregate turnover. If the deposits are personal investments and commercial renting is the only GST supply, with tax wholly payable by the registered tenant under reverse charge, the exemption for exclusive reverse-charge supplies supports non-registration. The contrary view includes deposit interest in aggregate turnover, requires registration on crossing the threshold, and treats commercial rent as taxable under forward charge after registration. Discussion-Forum GST Sat, 15 Aug 2026 22:48:45 +0530 https://www.taxtmi.com/forum/issue?id=121069