A person not required to obtain registration if he is required to pay tax under reverse charge and there are no taxable supplies made by him.

• A. Incorrect, if person who are required to pay tax under reverse charge, irrespective of threshold shall obtain registration.
• B. Incorrect, if person who are required to pay tax under reverse charge obtain registration only if such value of supplies under reverse charge exceeds the threshold limit.
• C. Above statement is correct
• D. A person is required to obtain registration if he is required to pay tax under reverse charge and also he is also making taxable supplies irrespective of the threshold limit.