Decide with reason whether the registration is required under CGST Act, 2017 in the following independent cases: (i) A casual taxable person (CTP)…

(i) A casual taxable person (CTP) is liable to be registered compulsorily under GST irrespective of the threshold limit. However, CTPs making inter-State taxable supplies of notified products, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process, have been exempted from obtaining registration if their aggregate turnover does not exceed 20lakh [10lakh for specified special category States]. Since, in the given case, the notified products were made by craftsmen by both hand and machines equally, they are not eligible for exemption and are required to obtain registration mandatorily. (ii) For a supplier exclusively engaged in intra-State supply of goods, the threshold limit of turnover to obtain registration in the States of Delhi, Andhra Pradesh and Tamil Nadu is 40lakh. Aggregate turnover includes value of all taxable and exempt supplies under same PAN. Thus, aggregate turnover of Mr. Chandu doing trading business across India = ₹ (18 lakh +10 lakh + 5 lakh + 6 lakh) = 39 lakh. Therefore, Mr. Chandu is not liable for registration as his turnover does not exceed 40 lakh.