The definition of ‘aggregate turnover’ includes even exempted supplies. Therefore, even if a person is registered under GST and only provides exempted supplies, he will have to file FORM GSTR-9C.
Will a registered person who is exclusively having exempted supplies of goods or services exceeding Rs. 2 crore be required to file FORM GSTR-9C? Print
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 6:27 PM
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