Compulsary Registration for Inter-state supplies

As per section 24 of the GST law, it is stated that a person need to mandatorily take registration if he makes even one transaction of inter-state supply and the basic threshold exemption limit of Rs. 20 lakhs would not be applicable. This provision is very harsh for small businesses and restricting such persons from making inter-state supplies defeats the basic agenda of GST i.e. ‘One Nation One Tax’.
Earlier, government has extended this benefit to job-workers and handicraft goods suppliers. Therefore, we urge government to extend this requirement to everyone i.e. Mandatory GST registration must not be required for inter-state supplies even though the persons turnover is below the basic exemption threshold limit.