My client is having rental income of 18 lac and agriculture income 5lac. Is he liable to take GST registration. If yes pls give reference of sec

Reply—As per Section 22 of CGST Act, every supplier of service shall be liable to be registered under this act from where he makes a taxable supply of services, if his aggregate turnover in a financial year exceeds twenty lakh rupees.

In your case, if rental income is of commercial in nature, it would become mandatory to get GST registration as aggregate turnover (including agricultural income) is more than Rs. 20 lakhs in a financial year.