PERSON REQUIRED TO TAKE REGISTRATION

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....ain GST registration. In special category states, the GST turnover limit for service providers is Rs. 10 lakhs. Goods Suppliers: Any person who is engaged in the exclusive supply of goods, whose aggregate turnover crosses Rs. 40 lakhs in a year is required to obtain GST registration. 2.2. The following categories of persons are required to be registered under the GST Act:- 2.3. Aggregate Turnover: Aggregate turnover is calculated based on the PAN income. Hence, if one person has multiple places of business in one or more states, the turnover of each place of business must be summed up to arrive at the aggregate turnover on all India basis. Aggregate Turnover has been defined in Section 2(6) of the CGST Act, 2017. If the aggregate turnov....

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....is treated as a zero-rated supply under GST. Export of goods means taking goods out of India to a place outside India. Export of services means the supply of any service when- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in Section 8 of IGST Act, 2017. 2.3.5 Inter-State supplies to persons having s....