Gst registration

Less than 10Lakhs is not subject to registraton.

But Yes the person will be liable for registration if this CA firm make inter state supply.....

Separate registration needed in U.P and M.P.

Can u describe interstate supply in case of CA firm providing audit services in U.P. and raising bill in M.P.

Please note that here:-

Where the place of service provided that is important..

Place of recipient is not important....

Service provided from U.P. to U.P but bill raised to M.P will be treated as Intra State Supply...

Here SGST and CGST will be attractable...

So if firm is issuing bill in U.P. for services provided within U.P. and same practise is following by firm for services provided in M.P., than there is no need for GSt registration

As I said registration is requered in that place from where services you are providing......

registration is not dependent where you have provided services..

From U.P. to U.P - Reg. needed in U.P.

From U.P. to M.P- Reg. needed in U.P.

From M.P. to W.B - Reg. needed in M.P

Hope this example has been cleared your doubt......

So if firm is issuing bill in U.P. for services provided within U.P. and same practise is following by firm for services provided in M.P., than there is no need for GSt registration

Thanks , 

I have a query regarding RCM and GST.

Mr X  is in business of Plying and hiring trucks. He has 2 trucks which he use to transport goods and he also hire trucks from other persons for supply of goods. His turnover is above ₹ 5 Crores and he is not regstered under Service Tax . How will GST is going to effect him and also what is the defination of GTA and Transporters for the purpose of GST