Q. Exhibition sale un registered person

Question

Sir,
An un registered person to make sales by conducting exibition (2/3 days per place) in the same state .dealer turnover less than rs:40 lacs limit.
Question:
Dealer issued bill of supply turnover mentioned below less than rs:40 lacs or dealer take gst registered compulsory.

Answer 1

Turnover Limit: If the dealer's turnover is less than Rs. 40 lakhs and the dealer is engaged exclusively in the supply of goods within the same state, and does not fall under any of the compulsory registration categories mentioned in Section 24, then based on the threshold limit, GST registration is not compulsory.

Nature of Business Activity: Conducting exhibitions for a short duration (2/3 days per place) in the same state does not inherently require GST registration if the turnover does not exceed the threshold limit and if the activity does not fall under any of the categories requiring compulsory registration as per Section 24.

Special Considerations: It's important to note that if the exhibitions involve the supply of goods that are taxable under GST and if at any point the turnover exceeds the threshold limit, or if the nature of transactions changes in a way that falls under compulsory registration categories, then GST registration would become mandatory.

Regards, CA. Praveen Sharma

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