TaxTMI 
TaxTMI 
GST Registration - Section23(1) and (2)
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....ST Registration - Section23(1) and (2)<br> Query (Issue) Started By: - Sooraj B Dated:- 14-6-2025 Last Reply Date:- 15-6-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>This is an academi....
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....c query. A supplier provides exempted services as well as services liable to RCM. For example a Doctor receives professional fee from hospitals as well as rent from letting oput a residential building....
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.... to a person registered under the GST Law. The aggregate turnover of the doctor exceeds Rs 20 lakh. Is he required to take GST registration ? The same situation may arise in the case of an advocate al....
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....so. As per Section 23 (1) of the CGST Act, a person engaged in supply of only exempted services is not required to register under GST even if his aggregate turnover exceeds Rs 20 lakh . Also the Gover....
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....nment has by way of notification u/s 23(2) of the CGST Act, exempted persons providing only services liable to RCM, from taking registration irrespective of turnover. In this case, both the conditions....
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.... are individually satisfied but my doubt is whether cumulatively, exemption from registration will be available? In my opinion, yes considering the intention of the Statute in providing the exemptions....
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..... Kindly share your views on this ? Reply By Shilpi Jain: The Reply: Where the services are exempted or liable under RCM the exclusion from registration should be available. Reply By Sooraj B: The ....
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....Reply: Thank you Mam for sharing your views.<br> Discussion Forum - Knowledge Sharing ....