Page 12 - Chapter 9 Registration

2 Legal Provision:-

Ü As per section 22 of CGST Act read with Notification No. 10/2019, for a supplier exclusively
engaged in intra-State supply of goods, the threshold limit of turnover to obtain registration in
the States of Delhi, Andhra Pradesh and Tamil Nadu is ` 40 lakh.
Ü Aggregate turnover includes value of all taxable and exempt supplies under same PAN.
Discussion & Conclusion:-

Ü In given case, the aggregate turnover of Mr. Bantu doing trading business across India is ₹ 39
lakh i.e. ₹ (18 lakh +10 lakh + 5 lakh + 6 lakh).
Ü So, Mr. Bantu is not liable for registration as his aggregate turnover does not exceed ₹40 lakh.
3 Legal Provision:

Ü As per Section 24 of CGST Act, 2017, every person supplying online money gaming from a
place outside India to a person in India is liable to be registered compulsorily under GST
irrespective of threshold limit for registration.
Discussion & Conclusion:

Ü In given case, since Mr. A is engaged in supplying of Online money gaming from London (outside
India) to Mr B in Pune (in India), Mr. A is required to obtain registration compulsorily though
his aggregate turnover does not exceed the threshold of ₹ 20 lakhs.

CCP 09.05.13.00
Khurania Filling Station, having its head office in Faridabad, Haryana has given details of
transactions as under in a financial year:-

Particulars `
Supply of petrol at Faridabad, Haryana 14,00,000
Value of inward supplies on which tax is payable on reverse charge basis 11,00,000
Supply of transformer oil at Faridabad, Haryana 2,50,000
Value of branch transfer from Faridabad, Haryana to Ludhiana, Punjab
3,00,000
without payment of consideration
Value of taxable supplies at MIZORAM branch 12,40,000
It argues that it does not have taxable turnover crossing threshold limit of ₹ 40,00,000

either at Faridabad, Haryana or Ludhiana, Punjab and including turnover at Mizoram branch.
Therefore, there is no need to take registration. It also believes that the determination of aggregate
turnover is not required for the purpose of obtaining registration but is required for determining the
eligibility for composition levy.

Compute the aggregate turnover of Khurania Filling Station and indicate whether the firm
is required to take registration. Give reasons for your conclusion. You are also required to review
the technical veracity of the arguments of Khurania Filling Station. [CA Final Nov 22 Exam] [Similar
to CA Final May 18 Old Syllabus] [Study Mat]

Answer:- Legal Provision:-
Ü Enhanced threshold limit of aggregate turnover to obtain registration of ₹ 40 lakh gets reduced to ₹ 10
lakh if the supplier is also engaged in making supplies from special category State of Mizoram.

Calculation of aggregate turnover:-

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