Practice
4510 Points
Joined July 2017
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).