Determine the effective date of registration under CGST Act, 2017 in respect of the following cases with proper explanation: (i) The aggregate…

(a) A supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit. The threshold limit for a person making exclusive intra-State taxable supplies of goods is as under:- (a) 10lakh for the States of Mizoram, Tripura, Manipur and Nagaland. (b) 20lakh for the States of States of Arunachal Pradesh, Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand. (c) 40lakh for rest of India. However, the higher threshold limit of 40lakh is not available to persons engaged in making supplies of ice cream and other edible ice, whether or not containing cocoa, pan masala and tobacco and manufactured tobacco substitutes, The threshold limit for a person making exclusive taxable supply of services or supply of both goods and services is as under:- (a) 10lakh for the States of Mizoram, Tripura, Manipur and Nagaland. (b) 20lakh for the rest of India. As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration. In the light of the above provisions, in the given cases, the applicable turnover limit for registration will be 40lakh and 20lakh in case (i) and (ii) respectively. (i) Since Nakul Industries applied for registration within 30 days of becoming liable to registration, the effective date of registration is 1st August. (ii) Since in the given case, the turnover of Mehta Teleservices exceeds the applicable threshold limit [20lakh] on 25th October, it becomes liable to registration on said date. Further, since the application for registration has been submitted after 30 days from the date such person becomes liable to registration, the registration shall be effective from the date of grant of registration. Therefore, the effective date of registration is 5th December.