Which of the following persons need not obtain registration under GST on mandatory basis ?

CS Executive · Tax Laws · PYQS · June 2021
Which of the following persons need not obtain registration under GST on mandatory basis ?
(A) Persons making any inter-state taxable supply
(B) Persons who are required to pay tax under reverse charge
(C) Input Service Distributor
(D) Supply of produce from the land cultivated by agriculturist

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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