Exemption limit of service tax for professionals in gst

The basic exemption limit of Rs. 20 lakhs set out would be applicable to all service providers, traders or manufacturers. Once the law is in place it would be final. 

The basic exemption limit of Rs. 20 lakhs set out would be applicable to all service providers, traders or manufacturers. Once the law is in place it would be final. 

Thanx for your Clarification.

Threshold turnover limit for registration shall not be applicable to the persons making any Inter-State taxable supply. If an audit firm is providing service to a client in another state, then is it mandatory for audit firm to register under GST? Please advise.

The total value includes boith interstate and intra state supplies. Maybe SSG confused with compostion scheme where there is a restriction on inter state transaction. 

So does this mean, that for supply of goods/services upto Rs. 20 lacs, registration is not required, irrespective of the supply being intra-state or inter state.

As, per my understanding of the MGL:-

As per para 1of Schedule III of the MGL, "Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds [Rs nine lakh]"

As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
a) persons making any inter-State taxable supply.

In the GST Council meeting few days back, it has been recommended to rasie the limit from Rs. 9 lakhs to Rs. 20 lakhs.

Sir, please guide me, if I am wrong.

Dear SSG, 

I stand corrected. You are right. The small service provider exemption is not available to those doing interstate supply. I had though that this is an aberation but I understand the philosopy of Govt is that of one who can do interstate trade would not be eligible.

Similarly compistion restriction for interstate supply has been put in place. Incidentally compostion option maybe only available to traders and not for services. Works contract has been deemed to be aservice.  

So now service providers will have to take registration under GST, if they are making interstate supply of services, irrespective of the amount of turnover.

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Also,

Yes, threshold turnover limit for registration does not apply to the persons making any Inter-State taxable supply and if an audit firm is providing service to a client in another state, then the audit firm will be required to take registration under GST.

Does it mean that any person who is doing inter state supply of services will have to be registered irrespective of the revenue. But in case of service where the opinion / information / report can be sent through internet across the boundaries how can the same be ascertained? 

A case where services are being provided to a branch with in the state, but payment is being made by the head office, registered outside the state. Whether this will taken as inter state supply of service?

Further if we are providing services/supplying goods, outside India, with overall turnover within Rs. Twenty Lacs, is registration under GST required?

A case where services are being provided to a branch with in the state, but payment is being made by the head office, registered outside the state. Whether this will taken as inter state supply of service?

It is important to note that section 3 & 3A of Draft IGST Act, pointed two things which are, the location of supplier and the place of supply. To determine whether the transaction is Interstate supply or Intra State Supply only above two points require to check. It has nothing to do with the payment mechanism. Therefore, since in above case the place of supply and the location of supplier are in same state, transaction would be called as Intra state supply and not an Inter State supply.

Further if we are providing services/supplying goods, outside India, with overall turnover within Rs. Twenty Lacs, is registration under GST required?

I am also keen to know whether registration is mandatory in this case or not. I tried alot to find the solution but no such provision in the draft law, which mandate to above assesse register.

But according to my undersanding of law, registraion should be must. If registration is not mandatory how such assessee would get the refund of its Input.