Under Section 22 CGST Act 2017, GST REGISTRATION is MANDATORY for:
Answer & Solution
Correct answer: B.
1. Section 22(1) CGST Act 2017: every SUPPLIER is liable to be REGISTERED in the State from where he makes a taxable supply if his aggregate turnover in a financial year exceeds:
2. (a) Rs 40 LAKH for SUPPLY OF GOODS (in States other than special category);
3. (b) Rs 20 LAKH for SUPPLY OF SERVICES (in States other than special category);
4. (c) Rs 20 LAKH for SUPPLY OF GOODS in SPECIAL CATEGORY STATES (Arunachal, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Uttarakhand);
5. (d) Rs 10 LAKH for SUPPLY OF SERVICES in SPECIAL CATEGORY STATES.
6. Section 24 — MANDATORY REGISTRATION REGARDLESS OF TURNOVER for:
7. (i) inter-State suppliers (goods); (ii) casual taxable persons; (iii) RCM-paying recipients; (iv) e-commerce operators required to collect TCS; (v) non-resident taxable persons; (vi) input service distributors; (vii) suppliers to e-commerce.
8. Hence option B is correct.
_Source: CS Executive Paper 4 Tax Laws (ICSI BoS) + Income Tax Act 1961 + CGST Act 2017 — CGST Act 2017, Sections 22 and 24_
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