Posted on by abhishek

I am a SME selling printed books after printing and have a turnover of twenty-five lakhs rupees per annum. I print only Children’s picture, drawing or colouring books which are exempt from GST. Do I need to register

No. A person dealing with only exempted supplies
is not liable to registration irrespective of his turnover.
Section 23(1)(a) of the CGST Act, 2017 refers.

(FAQ 18 : MSME)