Mr Rajbir Yadav,

The notification no 10/2017 IGST talks about inter-state supplies of taxable services. This notification has no relevance to inter-state supplies of taxable goods. Hence, a registered person cannot make inter-state purchases of the goods from URD.

CA Satish Nemani  

Originally posted by : SATISH KUMAR NEMANI
	Mr Rajbir Yadav, The notification no 10/2017 IGST talks about inter-state supplies of taxable services. This notification has no relevance to inter-state supplies of taxable goods. Hence, a registered person cannot make inter-state purchases of the goods from URD. CA Satish Nemani

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Originally posted by : Vinod Babu
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Originally posted by : SATISH KUMAR NEMANI
	Mr Rajbir Yadav, The notification no 10/2017 IGST talks about inter-state supplies of taxable services. This notification has no relevance to inter-state supplies of taxable goods. Hence, a registered person cannot make inter-state purchases of the goods from URD. CA Satish Nemani

Dear Satish,

Where is it written in the act that a person can't do the inter-state transaction without registration.?  Please refer section.

A registered person can make inter-state purchases from URD but the unregistred person is not allowed to sell inter-state. If URD sells inter-state, he has to seek mandatory registration under section 24 of the CGST Act   

Originally posted by : SATISH KUMAR NEMANI
	A registered person can make inter-state purchases from URD but the unregistred person is not allowed to sell inter-state. If URD sells inter-state, he has to seek mandatory registration under section 24 of the CGST Act

Very Nice , Dear Satish,

Now read the line of notificatin no. 10/2017-IGST

"the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:"

Notification no. 10/2017-IGST abolish the condition of mandatory registration.

Originally posted by : Vinod Babu
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CBEC Notifies Exemption from Registration for All Inter-state Service Providers having Turnover below the Threshold Limit

The GST Council, in its 22nd Meeting on 6 Oct. 2017 has decided and recommended that all inter state service providers shall be exempted from Registration, if turnover remains below the threshold limit. Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to register, irrespective of turnover. This measure is expected to significantly reduce the compliance cost of small service providers.

Accordingly, the CBEC has notified exemption from obtaining registration for those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K), even if they are making inter-State taxable supplies of services, as under:

Inter State Services Providers Regn. Exemption: CBEC Notification 10/2017 Integrated Tax 13 Oct.

G.S.R. 1260(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

Notification no. 10/2017-IGST has abolished the condition of mandatory registration so far as supply of services is concncerned. It has not abolished the mandatory requirement of registration u/s 24 of CGST Act for that supplier who makes inter-state supplies of goods. The words goods and services must be differentiate while looking to the notification referrred herein.  

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