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GST Registration

nikhil (dhule) (180 Points)

10 June 2018

if a dealer registered in maharashtra and providing construction service in gujrat den he also required to take Registration in Gujrat ?

pls guide

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12 Replies

GST Consultant (Tax Consultant) (894 Points)
Replied 10 June 2018

yes, dealer is required to take gst registration in gujrat.

nikhil (dhule) (180 Points)
Replied 10 June 2018

under with rule or section

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Naveen Mathur (Accountant) (80 Points)
Replied 10 June 2018

threshold limit for registration is turnover exceed 20 lakh and 10 lakh in special case so if turnover from Maharashtra and gujrat exceed this limit then require registration both state ..

nikhil (dhule) (180 Points)
Replied 10 June 2018

is limit of 20lacs is statewise?

GST Consultant (Tax Consultant) (894 Points)
Replied 10 June 2018

No, the turnover limit is as per total outward supply throughout india on single PAN No. basis

prakin singhal (314 Points)
Replied 10 June 2018

agree with the point. Registration should be done for Gujrat also

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Vinod Babu (24191 Points)
Replied 10 June 2018

As per sub section 1 of section 19 of GST Law explains that every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.

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MURALI NADIMINTI (502 Points)
Replied 10 June 2018

u/s 22 [1] Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds mn twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
Explanation.--For the purposes of this section,--

[i] the expression "aggregate turnover" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals;

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