Turnover limit for GST regn need not be measured at PAN level

For the purpose of sec 22, “aggregate turnover (AT)” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.

Hence, the definition of ‘AT’ u/s 2(6) which prescribes the turnover limit PAN wise may not apply here.

It is thus pertinent to articulate the word ‘include’ which the Apex court once held “As has been stated by us above, “means” “and includes” is a legislative device by which the “includes” part brings by way of extension various persons, categories, or things which would not otherwise have been included in the “means” part. If this is so, obviously both parts cannot be read conjunctively. What is in the “includes” part is relatable only to the subject that is to be defined and takes within its sweep persons, objects, or things which are not included in the first part.”

Can a view be taken that for registration purpose, PAN wise limit need not be considered? If yes, will it be qua State??

‘AT’ refers taxable person which means a person who is registered or liable to be registered u/s 22.

As per Sec 22, Every supplier shall be liable to be registered in the State from where he makes a taxable supply.

Hence, State-specific limit can’t be ruled out.