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GST registration

sagar khan (12 Points)

25 August 2019

If 100% export service (IT service) than GST registration must...?

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pradeep goyal (Senior Partner) (7561 Points)
Replied 25 August 2019

if cross threshold limit of Rs. 20 lacs (10 lacs for special states)

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prasad Nilugal ( GST Practitioner & Accounts ) (14870 Points)
Replied 25 August 2019

What is your turnover ?.

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sagar khan (12 Points)
Replied 25 August 2019

But it is interstate supply... So turnover no matter

pradeep goyal (Senior Partner) (7561 Points)
Replied 25 August 2019

there is a notification which allows limit of Rs. 20 lacs in cases of interstate services

sagar khan (12 Points)
Replied 25 August 2019

Plz send notifications number

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pradeep goyal (Senior Partner) (7561 Points)
Replied 25 August 2019

Notification No. 10/2017 – Integrated Tax
New Delhi, the 13th October, 2017

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 25 August 2019

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