Page 7 - Chapter 10 Registration

4. Supply to its own additional place of business in Rajasthan. 5,00,000 registration) is not a supply and hence not includible in aggregate turnover.
Outward supply of services on which GST is to be paid by 1,00,000 5. Outward supplies taxable under reverse charge would be part of the “aggregate
5.
recipient under reverse charge. turnover” of the supplier of such supplies. Such turnover is not included as
All the above amounts are excluding GST. turnover in the hands of recipient.

You are required to provide reasons for treatment of various items given above. The applicable turnover limit for registration, in the given case, will be ` 20
[ICAI Material] lakh as Rajasthan is not a Special Category State. Although, the aggregate turnover
Answer:- Computation of aggregate turnover of M/s Jayant Enterprises for of M/s Jayant Enterprises does not exceed ` 20 lakh,
the FY 2023-24 It is compulsorily required to register in terms of section 24(i) of the CGST
Particulars ` Act, 2017 irrespective of the turnover limit as it is engaged in making inter-state
Supply of diesel on which Sales Tax (VAT) is levied by Rajasthan 1,00,000 supplies in the form of exports to England.
Government [Note-1]
Supply of goods, after the completion of job work, from the place of Jayant Nil
CCP 10.02.07.00 Ch10
Enterprises, directly by the principal [Note-2]
Export supply to England [Note-3] 5,00,000 Mohini Enterprises has appointed M/s Bestfords & Associates as its agent. All
Registration
Supply to its own additional place of business in Rajasthan [Note-4] Nil the supplies of goods are made by M/s Bestfords & Associates as agent of Mohini
Outward supply or services on which GST is to be paid by recipient under 1,00,000 Enterprises. Examine whether such supplies shall be included in computation of Ch10
reverse charge [Note-5] aggregate turnover in order to determine the liability to get registered under
Aggregate turnover 7,00,000 GST? [ICAI Material]
Notes:- Answer : As per explanation to sec 22, Aggregate turnover to include all supplies
1. As per section 2(47) of the CGST Act, 2017 , exempt supply includes non-taxable made by the taxable person, whether on his own account or made on behalf of all his

supply. Thus, supply of diesel, being a non-taxable supply, is an exempt supply and principals.
exempt supply is specifically includible in aggregate turnover in terms of section a) If agent is issuing own invoice for further supply :- Its aggregate turnover
2(6) of the CGST Act, 2017. includes all supplies made on the behalf of the principal. Also, as per sec 24 read with
2. Supply of goods after completion of job work by a registered job worker shall be CBIC circular such agent required to take compulsory registration.
treated as the supply of goods by the principal in terms of explanation (ii) to b) If agent is issuing principal invoice for further supply :- Such agent is eligible

section 22 of the CGST Act, 2017 & value of such supply not be included in for threshold u/s 22 but its aggregate turnover includes all supplies made on the
Aggregate turnover of registered jobworker. behalf of the principal.
3. Export supplies are specifically includible in the aggregate turnover in terms of Thus in the above case all the supplies of goods made by M/s Bestfords &
section 2(6) of the CGST Act, 2017 & Value of such supply shall be included in Associates as agent of Mohini Enterprises will also be included in the aggregate
Aggregate turnover. turnover of M/s Bestfords & Associates.

4. Supply made without consideration to units within the same State (under same

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