TaxTMI 
TaxTMI 
PERSON REQUIRED TO TAKE REGISTRATION
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....vices or both beyond a certain turnover. Chapter VI of CGST Act, 2017 contains legal provisions related to Registration. The threshold limit for availing exemption from registration is as follows - Service Providers: Any person or entity engaged in supply of services having aggregate turnover of more than Rs. 20 lakhs in a year is required to obtain GST registration. In special category states, ....
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....ST Act, 2017 the aggregate turnover includes all supplies made by the taxable person on his own or on behalf of his principles. The following elements are included in the aggregate turnover: 2.3.1 Taxable Supplies as per Section 2(108) of the CGST Act, 2017 means a supply of goods or services or both which is leviable to tax under this Act. Activities/transactions undertaken shall be considered a....
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....uded from the charging section i.e. Section 9 of CGST Act, 2017 are to be considered as non-taxable supplies as they are not leviable to tax under this Act. 2.3.4 Export of goods or services or both 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 se....