21 August 2019
My wife is running a garments boutique in Guwahati, Assam. She in unregistered under GST as her turnover is less than 40 Lakhs. She wants to participate in exhibition (display cum sale) within Assam. Does she needs to get any registration under GST. Some organisers are not alloting stall without GST registration.
21 August 2019
Yes , she need to take registration as casual taxable person .
A Person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business need to take registration even if they fall below the threshold limit for GST Levy.
As per Section 24, such person will be compulsory required to register under GST irrespective of his Turnover.
21 August 2019
Thanks for the reply, However, i am not satisfied as : 1) There is no inter state supply 2) Casual taxable person meaning- As per sec 2(20) of CGST Act means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business........ .............................in this case she has a fixed place of business in the same State in which the exhibition is going to be held.
CAclubindia
