Exemption from registration to a casual taxable person under GST

Exemption from registration to a casual taxable person under GST Exemption from registration to a casual taxable person/ person making inter-state taxable supplies of handicraft goods: Central Government vide Notification No. 32/2017-Central Tax, dt. 15-09-2017 & Notification No. 8/2017 Integrated Tax, dt. 14-09-2017 has provided that the casual taxable persons as well as the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration if the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of Rs. 20 lakhs in a financial year (Rs. 10 lakhs for Special Category States other than J&K). The casual taxable persons or the persons making inter-State taxable supplies, as the case may be, will be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017. The list of eligible handicraft goods and their respective HSN codes for the purpose of aforesaid notifications has also been provided for when they are made by the craftsmen predominantly by hand even though some machinery may also be used in the process. [Notification No. 32/2017-Central Tax, dt. 15-09-2017 & Notification No. 8/2017 Integrated Tax, dt. 14-09-2017] Exemption from registration to a casual taxable person/ person making inter-state taxable supplies of handicraft goods Click Here to Buy CA INTER/IPCC Pendrive Classes at Discounted Rate