Mr. Humpty, a supplier in Kerala, dealing with Intra-State supply of goods and services, has furnished the following information in the financial year 2020-21: Sale of taxable goods by Head Office located in Ernakulam, K

Computation of Aggregate Turnover of Mr. Humpty for the Assessment Year 2021-22 Particulars Value in ₹ Sale of taxable goods by Head Office located in Ernakulam, Kerala 1,80,000 Supply of taxable services by Branch office at Pune 90,000 Supply of goods exempted from Goods and Services Tax 65,000 Export of goods and services 2,45,000 Sale of goods acting as agent on behalf of principal 16,50,000 Inward supplied from unregistered dealers NIL Aggregate turnover 22,30,000 In the present case, Mr. Humpty is compulsorily required to register under GST Law without recourse to the minimum threshold as it falls within the following situations listed in Section 24 of Central Goods and Services Tax Act, 2017 - He is engaged in the supply of inter-state supply of goods and services. [section 24(i)] He is engaged in supply of goods as agent on behalf of principal. [section 24(vii)] He is liable to pay tax under reverse charge. [section 24(iii)]