Page 12 - Chapter 10 Registration

Since M/s Usha Enterprises is exclusively engaged in supply of goods, therefore from a place outside India to a person in India, other than a registered person.
threshold limit will be ` 40lakh and he will not be liable to register. (m) such other person or class of persons as may be notified by the Government on
he is not covered under section 23 as its not exclusive engaged in the recommendations of the Council
agricultural produce or exempt supply

CCP 10.04.15.00
04. Sec.24- Compulsory registration M/s Shreya & Co a practicing Chartered Accountant has a registered office at
CCP 10.04.14.00 Mumbai. During the financial year the firm undertook a consultancy project for a
Enumerate the circumstances in which registration is compulsory? client M/s SK Enterprises located at Bangalore for period of 6 months. The

Answer :- As per section 24 of the CGST Act, the following categories of persons aggregate turnover during the financial year was ` 18,00,000. Determine whether
shall be required to be registered compulsorily irrespective of the threshold limit: M/s Shreya & Co is required to obtain a registration?
(a) persons making any inter-state taxable supply . Answer :- As per section 24 of CGST Act, Any person engaged in making any
CH 10 (Except persons making inter-State supplies of taxable services & handicraft interstate taxable supply is required to obtain compulsory registration irrespective of
goods) the threshold limit. hereby specified that the persons
Registration (c) persons who are required to pay tax under reverse charge. making inter-State supplies of taxable services and having an aggregate turnover, to

However as per Notification No.10/2017
(b) casual taxable persons making taxable supply.
(d) non-resident taxable persons making taxable supply.
be computed on all India basis, not exceeding an amount of ` 20 lakhs (`10 lakhs in 4
(e) persons who are required to pay tax as per provisions under section 9(5) of the special catagory of states namely, States of Manipur, Mizoram, Nagaland, Tripura) in
CGST Act. a financial year as the category of persons exempted from obtaining registration

(f) persons who are required to deduct tax under section 51. under the said Act.
(h) persons who supply goods and/or services on behalf of other registered taxable Thus, in the given case and in accordance with the above provisions M/s
persons whether as an agent or otherwise. Shreya & Co is engaged in supply of services shall be exempted from obtaining
(i) input service distributor whether or not separately registered under the Act. registration under the CGST Act.
(j) persons who supply goods and/or services, other than supplies specified u/s 9(5)
of the CGST Act, through such electronic commerce operator who is required to CCP 10.04.16.00

collect tax at source u/s 52; (Except a person engage in supply of service through Whether a supplier of goods or services supplying through e-commerce operator
ECO till threshold) would be entitled to threshold exemption? [ICAI Material]
(k) every electronic commerce operator who is required to collect tax at source under Answer: No. The threshold exemption is not available to such suppliers engage in
sec 52. supply of goods and they would be liable to be registered irrespective of the value of
(l) every person supplying online information and database access or retrieval services supply made by them. This requirement, however, is applicable only if the supply is

www.vsmartacademy.com
236 CA VISHAL BHATTAD 09850850800 V’Smart Academy
CA Final GST Questioner