Inter-state supply

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This query is : Resolved

RAJESH KUMAR (Querist)

08 January 2019 Hi,
An Inter State Supplier turnover is not exceeding thresehold Limit (20lakh),

Whether is there any penalty for inter-state supplier for not taking Registration in that period in which there was compulsory registration, before 22nd GST Council meeting of 6th October 2017

Please guide me with the provision/Notification/circular

Thanks in advance

CA Anita Bhadra

CA Anita Bhadra (Expert)

08 January 2019 Sub-clause 1 of Section 122 of the Act talks about cases when a taxable person shall be liable and will have to pay a fine of Rs. 10,000 or an amount equivalent to the tax evaded, whichever is more.in case he is liable but not taken registration
As per notification no 10/2017, any person making inter state taxable supply of service and having an aggregate turnover to be computed on all India basis not exceeding an amount of 20 Lakhs in an financial year then he is not required to get itself registered.

It also means that there is not exemption to supplier of inter-state supply of goods.

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RAJESH KUMAR

RAJESH KUMAR (Querist)

09 January 2019 Thanks M'aam for your valuable reply

but in case supplier has not taken registration till now due to turnover does not exceed 20 lacs ,
and making interstate services to corporates,

whether he can come in the eyes of law or any legal action can be taken against him for making interstate service in that period 1-7-17 to 13-10-17

RAJESH KUMAR

RAJESH KUMAR (Querist)

09 January 2019 Thanks M'aam for your valuable reply
but in case supplier has not taken registration till now due to turnover does not exceed 20 lacs , and making interstate services to corporates,
whether he can come in the eyes of law or any legal action can be taken against him for making interstate service in that period 1-7-17 to 13-10-17.

RAJESH KUMAR

RAJESH KUMAR (Querist)

11 January 2019 Thanks M'aam for your valuable reply
but in case supplier has not taken registration till now due to turnover does not exceed 20 lacs , and making interstate services to corporates,

whether he can come in the eyes of law or any legal action can be taken against him for making interstate service in that period 1-7-17 to 13-10-17.