Gst registration

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If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

The assessee here is Service provider having providing security services at different client locations in different states

Replies (5)

yes , to be mandatorily registered as casual taxable person as per my understanding .

Originally posted by : Megha Bansal
If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

The assessee here is Service provider having providing security services at different client locations in different states

CBEC vide Notification No. 65/2017 –Central Tax dated 15th November 2017 exempts those service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lakhs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. As a further measure towards taxpayer facilitation to exempt such suppliers providing services through an e-commerce platform from obtaining compulsory registration provided their aggregate turnover does not exceed Rs. 20 lakhs. As a result, all service providers, whether supplying intra-State, inter-State or through ecommerce operator, will be exempt from obtaining GST registration, provided their aggregate turnover does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category States except J & K).

for different states, definitely separate registration required
even for casual taxable person

Hi FNDS,

As per My Knowledge,

One taxpayer has GST registered under regular scheme.So he can provide service to withinstate and intrestate by One GST registration.If he has interested to get GST Registration based on State wise then its fine only.

 


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