My client is a Unregistered person (GST not taken bcoz his trading turnover is below 40 lac) My question is can unregistered person make a sell to out of state ? Or if he want to sell out of state he will lible to take GSTIN whether turnover is not crossing (40 Lac)?

Reply—As per Section 24(i) of CGST Act, 2017 persons making any inter-state taxable supply are required to obtain compulsory registration under GST irrespective of the amount of turnover. Therefore, your client is required to get registered if he want to sell goods out of state even if turnover is less than Rs. 40 lakhs.