As per Scedule V, the person needs to get registered in a state say delhi if aggregate turnover is more than 20 Lakh. But in case of person having intra state supplies, needs to get registration irrespective of threshold.
So my querry is if person in Delhi selling in Delhi having turnover less than 20 lakh and suppling in other state say haryana below threshold of 20 lakh then how will the registration provisions be made applicable???
For interstate transactions IGST is applicable from nil transaction value even though your intrastate transction may not have reached 19 lakhs; and hence registration with GST is must.
CAclubindia
