Sowmya

Published on 9 Dec 2025

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Persons NOT Liable for GST Registration (Section 23)

Learn who is exempt from GST registration under Section 23, including agriculturists, exempt suppliers, non-taxable goods providers, and small services.

Sowmya

Published on 9 Dec 2025

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Mandatory GST Registration Under Section 24 - Full Guide

Learn all cases where GST registration is mandatory under Section 24, including e-commerce, RCM, agents, NRTP, CTP, OIDAR, and compulsory categories.

Sowmya

Published on 8 Dec 2025

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GST Threshold Limits Explained: 40L, 20L & 10L Guide

Understand GST threshold limits for goods and services across states, including ₹40 lakh, ₹20 lakh, and ₹10 lakh rules, with examples and exceptions.

Sowmya

Published on 8 Dec 2025

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Aggregate Turnover in GST: Meaning & Calculation Guide

Learn what aggregate turnover means under GST, what it includes, what it excludes, and how to calculate it with simple examples and rules for registration.

Sowmya

Published on 6 Dec 2025

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Taxable Person Under GST Explained: Simple & Clear Guide

Understand who is a taxable person under GST, the rules of liability, threshold limits, compulsory registration, and real examples as per Section 2(107).