One of my client has a business of kirana shop and dairy products also. His kirana shop products selling is not crossing the limit of 40 lac. But considering the sale of dairy products which is exempted in GST, the gross sale of both products in crossing the turnover limit. What to do in this case, is the client have to obtain gst registration or not.

Reply—Yes, in case of supply of goods, registration is required if aggregate turnover is more than Rs. 40 lakhs. The term aggregate turnover includes exempted supply also, so your client is required to get registration in terms of section 22 of CGST Act.