AAR : No mandatory registration for biri manufacturer having turnover below threshold limit

Andhra Pradesh AAR holds that registration under Sec. 22 of APGST Act, 2017/ CGST Act, 2017 is not mandatory for a manufacturer of biris whose turnover is below threshold limit; Notes that he does not have any inter-state outward taxable supply and turnover of the applicant from past three years is below Rs. 20 lakhs : Andhra Pradesh AAR...