Save Rs 499. Go Ad-Free with CAclubindia Pro for 2 Full Years. Subscribe Now!

gst registration

Registration 189 views 1 replies

SHIVAM GUPTA

47 Points Posted on 04 December 2018

I can do my business in Delhi having principal place of business registered in lucknow uttar pradesh, will I have to open a office in Delhi also
My nature of business is contract work given by the municipality.
Are there will be any complications?

Replies (1)

Pankaj Rawat

GST Practitioner

55067 Points Posted on 04 December 2018

As Section 22 Of The ACT Reads As '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 Twenty Lakh Rupees, Provided That WHERE SUCH PERSON MAKES TAXABLR S UPPLIES 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.'

"PLEASE NOTE FROM WHERE....MEANS YOU CAN MAKE SUPPLIES WHERE YOU ARE REGISTERED (Lucknow) & No need to Obtain registration in Delhi

There is AAR also in this regard
ADVANCE RULING
M/s JAIMIN ENGINEERING PRIVATE LIMITED - Rajasthan - "IF you dont have Fixed Establishment in Delhi Then you are not required take registration in Delhi"