You are required to determine in the context of the provisions contained in the CGST Act, 2017 whether the company ABC Pvt. Ltd., incorporated in Karnataka is liable to be registered under GST Act, when the company has e

As per section 22(1) of CGST Act, 2017 every supplier shall be liable to be registered under this Act in the State or Union Territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds ₹20 lacs. According to section 2(6) of CGST Act, 2017 "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess. Computation of Aggregate turnover of ABC Pvt. Ltd. S. No. Particulars Amount (₹) 1. Intra-state supply of goods chargeable with GST @18% (Note 1) 9,60,000 2. Intra-state supply of goods which are wholly exempt from GST u/s 11 of CGST Act, 2017 (Note 1) 6,40,000 3. Intra-state supply of goods chargeable @ Nil rate (Note 1) 4,25,000 4. Exports of goods to Dubai (Note 2) 3,75,000 Total value of supplies 24,00,000 Notes: Intra-state supply of goods chargeable with GST @ 18%, supply of goods which are wholly exempt and supply of goods chargeable with Nil rate are included for determination of aggregate turnover. Export of goods to Dubai is to be included in computation of aggregate turnover. ABC Pvt. Ltd. is therefore required to get itself registered under GST Act as the turnover during the year exceeds ₹20 lacs.