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GST applicability


Rajesh Singh   14 November 2019

Rajesh Singh

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Can unregistered supply service outside the state?
Please furnish section and rule

avater

Deepak Gupta (CA Student)     14 November 2019

Deepak Gupta
CA Student 
 2316 likes  15052 points

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As per Sec. 24(1)(i) of CGST Act, a person making any inter-State taxable supply is required to obtain registration compulsorily.

But the compulsion is for persons making taxable supply. So, someone making any non-taxable inter-state supply, can do so without registration, otherwise not.

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