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Is it mandatory to take GST Registration in other state?

16 March 2024

If a person is registered under GST in one state and opens new branch/office in other state, the turnover is below threshold in other state, is it mandatory to take registration in other state? can he be exempt to registration for other state as turnover is below threshold?

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7 Replies

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 16 March 2024

The Turn Over calculated is PAN based.

If You don't have any Outward/Inward in the other state then You can consider without registration.
Otherwise it's required.

2 Like

Bharath Muthoju (2 Points)
Replied 16 March 2024

In job work ?

Amit Kumar (Tax Professional ) (112 Points)
Replied 16 March 2024

The aggregate turnover at PAN level is to be calculated for the threshold limit for GST registration not for any particular state. So if you have crossed the threshold limit at PAN level you are required to obtain GST registration if you want to supply from another state.

1 Like

sabyasachi mukherjee (26065 Points)
Replied 17 March 2024

Depends on nature of business.

RAJA P M ("Do the Right Thing...!!!") (127167 Points)
Replied 17 March 2024

Please elaborate with details of that business nature

lalit kumar saini (Student CA Final ) (42 Points)
Replied 18 March 2024

Turnover fle registration calculated on PAN basis. If turnover in one state cross threshold limit than you have to take registration also for other state.

1 Like

ramakrishna (Professional Accountant ) (65 Points)
Replied 21 March 2024

While calculating turnover for threshold 10L/20L/40L, we take turnover of all the states for registration. If existing and new branch put together more than threshold limit for registration, need to take registration in new state also (even if Turnover in new state is below the threshold limit) provided that new branch make taxable supplies in that state.