Q: A dealer supplies exempted goods/nil rated goods inter state…turnover 18 lakhs…is he liable for registration ?
Person making inter-state taxable supplies liable for registration irrespective of turnover. Nil rated supplies are taxable supplies. Only if exclusively making non-taxable supplies, not liable for registration.
[ Reply on 03.06.2017 at 4.26 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
