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Bills issued without gst

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Sunil Nahata

91 Points Posted on 13 April 2023

clint hv two firms under properitership one is registered in GST another is not
some labour charges bills issued in 22/23 without GsT in second firm pls advice

Replies (2)

Quick Summary

This discussion addresses whether labour charge bills can be issued without GST for a proprietorship with two firms, one GST registered and the other not. Advice clarifies that aggregate turnover, including supplies from unregistered firms under the same PAN, must be considered. Depending on the location of the unregistered firm, separate GST registration may be required or its turnover can be included in the existing registration.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 13 April 2023

First of all As per the defination of Agrregate Turnover u//s 2(6) means Value all taxable,Exempted,& export supplies of goods or services of person under same PAN number .

So if you have obtain registration for one firm the turnover under unregistered firm is also required to included under the registered firm .
So if the Unregistered firm is another state then obtain the registration for the same. If it is in same state then then the supplies made under same need to be included in registered firm or you can obtain separate registration for it under same state also.