Page 18 - Chapter 10 Registration

rules made thereunder; or Answer:-
(f) furnishes the details of outward supplies in FORM GSTR-1 under section 37 for one Legal provision – Section 22(1) of the CGST Act, 2017 provides that a supplier
or more tax periods which is in excess of the outward supplies declared by him in whose aggregate turnover in a financial year exceeds ` 20 lakh [(`10 lakhs in 4
his valid return under section 39 for the said tax periods; or special catagory of states namely, States of Manipur, Mizoram, Nagaland, Tripura)]

(g) violates the provision of rule 86B in a State/UT is liable to be registered.
2. Not filing of Return : A registered person has not filed returns for continuous 6 Provided that, any person, who is engaged in exclusive supply of goods and
months. (Note : 3 consecutive tax periods in case of a person who opted for composition levy) whose aggregate turnover in the financial year does not exceed `40 lakh are exempt
3. Voluntarily registered person has not commenced the business within 6 months from from registration. Subject to certain conditions given for being eligible to the higher
the date of registration threshold limit.

4. Registration by fraud etc. : Registration was obtained by means of fraud, wilful Any person, who is engaged in exclusive supply of goods and whose aggregate
misstatement or suppression of facts turnover in the financial year does not exceed ` 40 lakhs ,
CH 10 except, -
09. Combine Questions (a) persons required to take compulsory registration under section 24 of the said
Registration i) Mr. Bajaj of Maharashtra engaged in making taxable as well exempt supply of (b) persons engaged in making supplies of the goods such as Ice cream and other
Act;
CCP 10.09.35.00

edible ice, whether or not containing cocoa, Pan masala, All goods, i.e. Tobacco
electronics goods at intra-state level. The details of transactions carried out
and manufactured tobacco substitutes
by Mr. Bajaj in FY 2023-24 are as follows:
Ü Intra-state taxable supply - ₹ 35 lakhs (c) persons engaged in making intra-State supplies in the States of Arunachal

Ü Intra-state exempt supply - ₹ 2 lakhs Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim,
State the compliance procedure regarding registration to be complied by Mr. Telangana, Tripura, Uttarakhand; and
Bajaj as his aggregate turnover in FY 2023-24 exceed ₹ 20 lakhs. (d) persons exercising option under the provisions of section 25(3) i.e. Voluntary
ii) Would your answer differ if Mr. Bajaj is engaged in inter-state supply as well? Registration, or such registered persons who intend to continue with their
iii) Would your answer differ if Mr. Bajaj is engaged in supply of goods and registration under the said Act.
services? Note:- In above four cases the threshold limit of `40 lakhs will not be available but

iv) Would your answer differ if Mr. Bajaj is making intra-state supply from the the basic threshold limit of ` 20 lakhs (`10) lakhs in respective states will be
state of Telangana? available
v) Would your answer differ if Mr. Bajaj makes supply of service ancillary to i) As per the provisions stated above Mr. Bajaj is engaged exclusively in supply of
composite supply of goods? goods & its aggregate turnover shall be computed as follows to check if he is
within the limit to avail the above exemption from registration –

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