Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (b) Person making inter-State taxable supply aggregating ₹8,00,000 only.

Section 24 of CGST Act provides for compulsory registration of persons making inter-state taxable supplies. However, Notification No. 10/2017-1.T., dated 13-10-2017 confers exemption to the supplier of services from obtaining registration where the aggregate turnover calculated on all India basis does not exceed ₹20 lakhs [₹10 lakhs in case of special category states] in a financial year. In the present case, since the aggregate turnover Is ₹8,00,000/- below the minimum threshold, there is no requirement to take registration.