GST Registration

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

under with rule or section

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 ..

is limit of 20lacs is statewise?

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

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

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.

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;

Yes its required according to the rule.

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.

Yes agreed to above views.

thanks murali sir

Agreed with the above views.