Comment on the liability to get registered under the GST law in the given independent situations for financial year 2022-23. Your answer should also include relevant provisions of law, notifications or circulars. (i) Sur

Liability to get registered under GST law: Suresh (Export of readymade garments): Export of goods is treated as an inter-state supply. As per Section 24(i) of the CGST Act, 2017, persons making any inter-state taxable supply are compulsorily required to obtain registration under GST, irrespective of their aggregate turnover. Since Suresh is exclusively engaged in the export of readymade garments (which is an inter-state supply), he is compulsorily required to get himself registered under GST, even though his export turnover of ₹19,00,000 is below the general threshold limit for goods (₹40 lakhs). The interest on bank FDR is an exempt supply and does not affect the registration requirement based on inter-state taxable supply.