GST – Started By: – Vishal Bhattad – Dated:- 4-2-2019 Last Replied Date:- 5-2-2019 – If a person is engaged only in supply of exempted goods or services and has a turnover exceeding 20 lacs then is he required to take registration? Does sec 24 overrule section 23 also ? – Reply By KASTURI SETHI – The Reply = Query-wise reply is as under:- 1. No 2. Yes. If you fall under any of clauses of Section 24 of CGST Act (i toXii), you will have to obtain registration under GST Act irrespective of turnover i.e. from Re one. Thus we can say that Section 24 overrides Section 23. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Sethi Sir, One doubt. Section 22 provides that registration is to be taken if the aggregate turnover exceeds ₹ 20 lakhs
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