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GST registration is mandatory for Liaison office situated in india

Registration 1221 views 1 replies

ajay verma

1 Points Posted on 25 September 2017

Why Liaison office choose not to get GST no.? please suggest we have to opt gst registration or not

Comments: In GST, it is mandatory to get GST registration if the “Aggregate Turnover” in a financial year exceeds Rs.20 lakhs. In the case of NNA, there is no Turnover since it is a liaison office and not selling goods or services so NNA LO is not liable to get GST registration. Further, if NNA receive services or purchase goods from any unregistered person (who is not registered under GST) then required to obtain GST registration and pay tax under reverse charge.

Replies (1)

SKumar

Manager

385 Points Posted on 25 September 2017

As per Sec 2(13) IGST act :

"Intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services on his own account;

If LO is doing any activity within the definition of Intermediary, then it will need GST registration.