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GST registration

Registration 277 views 7 replies
If 100% export service (IT service) than GST registration must...?
Replies (7)
if cross threshold limit of Rs. 20 lacs (10 lacs for special states)

What is your turnover ?. 

But it is interstate supply... So turnover no matter
there is a notification which allows limit of Rs. 20 lacs in cases of interstate services
Plz send notifications number
Notification No. 10/2017 – Integrated Tax
New Delhi, the 13th October, 2017
As per Section 5 of iGST Act , Export sale is treated as Interstate sale .
And As per Section 24 of CGST Act , the person making Interstate supply is liable take Registration irrespective of Turnover . (As prescribed in section 22 of CGST Act) BUT , the Notification 10 IGST , prescribe that the person making Interstate supply is required to be registered only if His Aggregate Turnover Exceeds 20lac.

Hence Exemption is provided to get registered mandatorily ,on Supply of Services Interstate , if the aggregate turnover is Not exceeding 20lac


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