Dear Sir, If a person deals in exempted goods. And he takes Legal services from Advocate/ GTA services. Query-
- As per Sec 23, Can “such person” avoid to take GST Registration or else as per Sec 24 he should mandatory get itself registered because Sec 24 is– “Notwithstanding anything contained in Sec 22(1)” ?? Pls help in interpreting it ?
2) If a person has taken GST Registration, is there any time limit that he has to hold the registration at least for some period & only then he can opt for cancellation ?? Is it so ??
Frah Saeed Answered question May 17, 2020
- Diverse views are prevailing. In our view as Sec 24 is not overriding Sec 23 and only overrides Sec 22 and thus if a person is engaged solely in exempted goods, and taken legal services, registration need not be taken. However it is better to take detailed professional opinion in this regard.
- No, such minimum time period has been prescribed..
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Frah Saeed Answered question May 17, 2020