Need for registration under CGST Act

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....eed for registration under CGST Act<br>Query (Issue) Started By: - Lalitha Krishnamurthy Dated:- 15-8-2026 Goods and Services Tax - GST Got 0 Replies <br> GST<br>A client (Individual) has income from ....

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....Bank Fixed Deposits (which is exempt) and renting of commercial property to a registered entity (which is taxable on reverse charge basis). Though the aggregate income is more than Rs. 20 lakhs, he is....

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.... not liable to pay tax under GST laws. Under the circumstances, is he required to register himself and file nil returns? Section 23(1)(a) of the CGST Act provides for exemption from registration to pe....

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....rsons who are only engaged in making exempt supplies while Notification no. 5/2017 - Central Tax dated 19/06/2017, as amended by Notification no.24/2024 - Central Tax dated 09/10/2024 provides for exe....

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....mption from registration to persons who are only engaged in supplies subject to tax on reverse charge basis. In our opinion, registration is not required when the provisions are read together; would b....

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....e grateful if the experts could confirm this. Thank you.<br>***<br> Discussion Forum - Knowledge Sharing ....