Answer

1. F

   Facts

   Persons dealing only in goods or services that are fully exempt or not taxable are not liable to register under Sec 23. Agriculturists selling produce from their own cultivation are also excluded.

2. P

   Provisions and law

   • Sec 23(1), CGST Act 2017Persons dealing only in exempt or non-taxable supplies, and agriculturists selling their own produce, are not liable to register.
   • 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

   Fresh vegetables are exempt, so a vendor selling only them does not need a GSTIN even above ₹40 lakh. The position changes if you add taxable items, for example packaged and labelled foods or plastic bags sold separately. Then the full turnover, including exempt sales, counts toward the threshold. Keep a record of the item mix so you can show your sales were fully exempt if questioned.

4. C

   Conclusion

   1. 1List every item you sell and check the GST rate for each.
   2. 2If all items are exempt, keep the list and purchase bills as proof.
   3. 3If you add taxable items, start tracking total turnover from that day.
   4. 4Register within 30 days of crossing the limit once taxable sales begin.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.