Page 13 - Chapter 9 Registration

Particulars ` Reason

Supply of petrol at Faridabad, 14,00,000 Supply of petrol being a non-taxable supply is an exempt
Haryana supply.
Value of exempt supply is includible in aggregate turnover.

Value of inward supplies on which Nil Inward supplies taxable under reverse
tax is payable under reverse charge charge are excludible.
Supply of transformer oil at 2,50,000 It is includible in aggregate turnover.
Faridabad, Haryana
3,00,000
Inter-State branch transfer Supplies made between distinct persons is deemed
without consideration supply and thus, includible.
Taxable supplies from Mizoram 12,40,000 Supplies made under same PAN are includible.
branch
Aggregate Turnover 31,90,000
Discussion & Conclusion:-

Ü Khurania Filling Station' argument that it is not liable to registration since threshold exemption of
`40 lakh is not crossed either at Faridabad, Haryana or Ludhiana, Punjab or Mizoram branch is not
correct as:-

Ø firstly, the aggregate turnover to be considered in its case is ₹ 10 lakh and not ₹ 40 lakh as it is
making taxable supplies from Mizoram state and
Ø secondly, the same is computed on all India basis and not state wise.
Ü Aggregate turnover of Khurania Filling Station exceeds applicable threshold limit of ₹ 10 lakh.

Ü Further, since Khurania Filling Station is required to pay tax under reverse charge, it is liable to obtain
registration compulsorily irrespective of its quantum of turnover.
Ü Moreover, since Khurania Filling Station is making inter-State branch transfer, it is liable to obtain
registration compulsorily irrespective of its quantum of turnover.

Ü Thus, Khurania Filling Station is compulsorily liable to obtain registration in all the States from
where it makes a taxable supply.
Ü Further, Khurania Filling Station is also wrong in believing that aggregate turnover is computed only
for the purpose of determining the eligibility limit for composition levy since the aggregate turnover is

required for determining the eligibility for both registration and composition levy.

CCP 09.05.14.00

Comment on the liability to get registered under GST law in the given independent situations for
financial year 20XX-YY. Your answer should also include relevant provisions of law, notifications

or circulars.
1) Miss Riddhima is exclusively engaged in the export of readymade garments from the State of
Rajasthan and her export turnover during the year is ₹ 17 lakh. Apart from export turnover, she
has earned interest on bank FDR for ₹ 2 lakh also.
2) Ajanta Enterprises is exclusively engaged in the trading of exempt goods under GST in the State

of Haryana and has not taken the GST registration. During the year, its turnover from exempt
supplies is ₹ 47 lakh and Ajanta Enterprises also sold old generator for ₹ 1.25 lakh during the
year.

3) Mr. P has presence in two States, one in Haryana and other in Rajasthan. He is registered in the

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