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ReplyDeleteIt is mandatory for every person to register under the GST regime, if-
ReplyDeleteHe is engaged in the exclusive supply of goods, and aggregate turnover of such supplies exceeds Rs 40 lakh in a financial year
He is engaged in the supply of services, and the aggregate turnover of such supplies exceeds Rs 20 lakh in a financial year.
He is covered under the compulsory gst registration criteria. This means it is compulsory for a certain category of persons to register in GST even their aggregate turnover is less than the above-mentioned exemption limit.