Exports without gstin - section 24 of cgst?

280 views 1 replies

Hello Experts,

Currently I have a propreitorship firm that is not registered under Maharashtra VAT because my turnover does not exceed 5 Lakhs. However, I am a holder of an Importer Exporter Code (IEC), that I have been using for exports.

I read a notification stating that all the IEC numbers will be migrated to PAN and IEC will be dormant w.e.f 1 July 2017. Also since my firm's turnover is lesser than 20 Lakhs, I am not required to register for GST.

However, Section 24 of the CGST act mentions mandatory registration for any entity engaged in interstate supply of goods. Do exports come under the interstate supply of goods? If not, can I get exemption from registration of GST?

 

Thanks, Rachit.

Replies (1)
As per my knowledge Import & Export is an interstate supply & turnover limit not applicable for registration hence require regitration from begning

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
20 June 2026
Assistant Accounts Manager

Fintax Professionals

Gurgaon

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details