Answer

1. F

   Facts

   For inter-State supply of goods, registration is compulsory regardless of turnover under Sec 24. Inter-State supply of services has a notified exemption up to the normal threshold.

2. P

   Provisions and law

   • Sec 24, CGST Act 2017Lists persons who must register regardless of turnover, such as inter-State suppliers of goods, casual and non-resident taxable persons, reverse charge payers, e-commerce sellers and operators, and Input Service Distributors, subject to notified exemptions.
   • Sec 22(1), CGST Act 2017Registration is required once aggregate turnover in a year exceeds ₹20 lakh (₹10 lakh in special category States); the limit is ₹40 lakh for suppliers of only goods in States that adopted it.
3. A

   Analysis

   The ₹40 lakh limit does not protect you once goods cross a State border. Without a GSTIN you also cannot generate an e-way bill as a registered supplier, and the buyer cannot claim credit. Service providers selling to other States are exempt from compulsory registration while turnover stays within ₹20 lakh. So a tutor teaching students across India online can wait, but a craft seller shipping a ₹10,000 order to Mumbai from Jaipur needs to register first.

4. C

   Conclusion

   1. 1Confirm whether you are supplying goods or services to the other State.
   2. 2For goods, apply for registration before the first shipment.
   3. 3Use the GSTIN on the invoice and charge IGST on the inter-State sale.
   4. 4For services, keep tracking turnover against the ₹20 lakh limit.

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