TaxTMI 
TaxTMI 
Compulsory registration in certain cases [ Section - 24 ]
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....s (for special category of state Rs. 10 lakhs Except Jammu Kashmir ) in a financial year as the category of persons exempted from obtaining registration under the said Act. * Exemption to handicraft goods supply Notification No. 3/2018 - Integrated Tax dated 22-10-2018 the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act. the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees (for special category of state Rs. 10 lakhs Except Jammu & Kashmir ) in a financial year. * The persons making inter-State taxable supplies shall be required to obtain ....
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.... * The casual taxable persons shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. * The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of Notification No. 3/2018 - Integrated Tax dated 22-10-2018. * Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source (TCS) under section 52; * Exemption from registration Notification No. 65/2017 - Central Tax the persons ....
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.... CGST Rules ] * Every person supplying online money gaming from a place outside India to a person in India; and [ Read with Rule 14 of CGST Rules ] * In addition to above, the Government may notify other person or class of persons, as may be notified by the Government on the recommendations of the Council, who shall be required to be registered mandatorily. Clarification * Clarification in respect of the IRP/RP are facing difficulty in obtaining registrations during the period of the lockdown and have requested to increase the time for obtaining registration from the present 30 days limit. [ Circular No. 138/08/2020-GST dated 06.05.2020 ] * Clarification in respect of where an appointed IRP is not ratified and a separate....