ABC Ltd. of Jaipur, Rajasthan engaged in business was making till 28.02.2021 Intra-state supplies of the taxable goods. Total value of taxable supplies of goods till 28.02.2021 was of ₹16,50,000. However, on 01.03.2021,

The opinion of the Manager (Taxation) of ABC Ltd. is not correct. As per provisions of section 24 of Central Goods and Services Tax Act, 2017 person making inter-state taxable supply are compulsorily required to obtain registration. Section 24 of Central Goods and Services Tax Act, 2017 is an overriding section that makes it mandatory to obtain registration by certain prescribed persons even though the conditions prescribed under Section 22 are not fulfilled. Hence, ABC Ltd. despite having the turnover below the threshold limit of 20 lakh is mandatorily required to obtain registration. As per provisions of section 25 of the Central Goods and Services Tax Act, 2017 every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within 30 days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed. Thus, ABC Ltd. is required to obtain registration up-to 31.03.2021, because of making of Inter State supply of taxable goods on 01.03.2021.