Registration
Query (Issue) Started By: – Vishal Bhattad Dated:- 4-2-2019 Last Reply Date:- 19-3-2019 Goods and Services Tax – GST
Got 6 Replies
GST
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 ?
\nReply By KASTURI SETHI:
\nThe Reply:
\nQuery-wise reply is as under:-
\n1. No
\n2. 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.
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nSethi Sir,
\nOne doubt. Section 22 provides that regi<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Registration Query (Issue) Started By: – Vishal Bhattad Dated:- 4-2-2019 Last Reply Date:- 19-3-2019 Goods and Services Tax – GSTGot 6 RepliesGSTIf 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 … Continue reading “Registration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16576","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16576"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16576\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe Reply:
\nRespected Dr.Govindarajan Sir, . I am of the view that Section 23 is not subject to Section 22 of CGST Act, 2017. Hence Section 22 does not override Section 23.
\nReply By KASTURI SETHI:
\nThe Reply:
\nDr.Govindarajan Sir,
\nI further express my views as under:-
\nIn view of language of Section 23, the definition of 'Aggregate turnover' contained in Section 22 is not applicable.
\nReply By Rajesh kumar:
\nThe Reply:
\nIF PERSON ENGAGED IN ONLY EXEMPT SUPPLY OF GOODS OR SERVICES AS PER SECTION 23 NOT REQUIRED NOT TAKE REGISTRATION IRRESPECTIVE OF TURNOVER BUT SUBJECT TO SECTION 9(5) OF ECO
\nReply By Gaurav Gupta:
\nThe Reply:
\nDon't lose out on any business opportunity for not having your GST number. Click to more about online <\/p>\n
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