Is gst registration required for export of zero rated or exempted service having turnover above 20 lacs?
8 Replies
Dhruv Dedhia
(Dhruv dedhia)
(64 Points)
Replied 31 March 2019
1. Registration for a person having only Exempted supply - Section 23 (1) of CGST Act 2017 states as follows
'any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act'
Hence a person having only exempted supply shall not be registered.
2. Registration for an entity having only zero-rated supply - this would be treated as interstate supply as per section 7 of IGST Act 2017.
Section 24 of CGST Act 2017 states that a person shall be required to take compulsory registration having an inter-State taxable supply.
Hence a person having only exempted supply shall not be registered.
Priya Kashyap
(Student)
(7053 Points)
Replied 31 March 2019
zero rated supplies - credit can be claimed
pritesh
(CA Final student)
(7101 Points)
Replied 31 March 2019
Yes for export of taxable goods registration is required because export is treated as inter state supply.
if you are dealing with only excempted Goods then registration not required
if you are dealing with only excempted Goods then registration not required
Pankaj Rawat
(GST Practitioner)
(55057 Points)
Replied 01 April 2019
Mr. Pritesh ji
Interstate supply of Goods & Services , the registration is mandatory as per section 24
But as the querist he is providing export SERVICES & his aggregate turnover is below 20lact , he is not liable take Registration .as per Notification 10 IGST Act ,No need take Registration if services provided Interstate & turnover is below 20lac.
Hence No need to obtain Registration
Interstate supply of Goods & Services , the registration is mandatory as per section 24
But as the querist he is providing export SERVICES & his aggregate turnover is below 20lact , he is not liable take Registration .as per Notification 10 IGST Act ,No need take Registration if services provided Interstate & turnover is below 20lac.
Hence No need to obtain Registration
Priya Kashyap
(Student)
(7053 Points)
Replied 01 April 2019
inter state supply of goods compulsory Registeration
interstate supply of services and handicrafts goods limit of 20/10lakh to be checked
no Registeration In case turnover including your exempted supplies exceeds 20lakh since exclusively deals with exempt supplies
interstate supply of services and handicrafts goods limit of 20/10lakh to be checked
no Registeration In case turnover including your exempted supplies exceeds 20lakh since exclusively deals with exempt supplies
pritesh
(CA Final student)
(7101 Points)
Replied 01 April 2019
Yes pankaj sir agreed with your answer..
I read question as inter state supply of goods.
Thanks for correcting me
Priya Kashyap
(Student)
(7053 Points)
Replied 03 April 2019
in case exclusively deals with exempted supplies, requires no registration,
exempted supplies no I can be availed
however In zero rated supplies ITC can be availed
requires registration in case deals in taxable supplies in every state then..
exempted supplies no I can be availed
however In zero rated supplies ITC can be availed
requires registration in case deals in taxable supplies in every state then..
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