Example

Mr. X has made following supplies within the state. Determine whether he is required to obtain registration under GST or not :
 

(1)supply of goods chargeable with Nil rate	2,00,000
(2)supply of goods chargeable with GST @ 12%	9,00,000
(3)transfer of goods to job worker	16,00,000
(4)Intra state supply of goods which are wholly exempt	10,00,000
Total value of supplies	28,00,000

Answer

'Aggregate turnover' as per section 2(6) of CGST Act means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess

Further as per section 22 of CGST Act Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

Computation of Aggregate value of taxable supplies :

Since value of taxable supplies is more than 20,00,000 , so Mr X is liable to take registration under GST .

Note 1 :- Transfer to Job work not treated as Supply u/s 7 of CGST Act at the time of transfer.