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. (ii) Om

Liability to get registered under GST law: Omega Enterprises (Trading of handloom goods): As per Section 23(1)(a) of the CGST Act, 2017, any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or are wholly exempt from tax under the CGST Act or under the Integrated Goods and Services Tax Act is not liable to obtain registration. Since Omega Enterprises is exclusively engaged in trading of handloom goods which are exempt from GST, it is not required to obtain GST registration, irrespective of its turnover of ₹60,00,000.