Registration required?

Registration 277 views 12 replies
Person making interstate supply of services, required to get registration under GST? Is there any exemption limit.?
Replies (12)
if the person exceeds threshold limit then registration is required
Threshold limit 20 lakhs

RIGHT NOW ITS 40 LAKHS IN CASE OF TRADING AND MANUFACTURING, AND 20 LAKHS FOR SERVICE SECTOR

Yes... I agreed with Mr Jay Kumar Shukla.

If threshold limit not exceeds as per limit then no need to register under GST for Supply of Services...
whether this threshold limit is applicable, in case of interstate supply of services?
As per Section 24 of the CGST Act 2017 , Persons making Inter State Taxable Supply are mandatorily required to get Registration under GST irrespective of any threshold limit.

But the Government has given certain Exemption by Notification regarding Inter-State Taxable Supply of Services.

As per Notification No. 10/2017-CT, dated 13-10-2017, person making Inter State Supplies of taxable SERVICES shall not require to comply with the provision of Section 24 (i) i.e. to get Registration under GST, if his Aggregate Turnover does not exceeds Rs.20 lakhs/Rs.10 lakhs for Special Category States except J&K.

So in your case, if your Aggregate Turnover [ defined u/s 2(6) of the CGST Act 2017 ] does not exceeds Rs. 20 lakhs , then you can do Inter State Taxable Supply of SERVICES without taking Registration under GST.

Warm Regards.
Dear Shivam
Nicely explained !!!!!
thank you very much.
but don't forget to maintain books of a/c for giving proof of turnover of Less Than 20 lakh.
threshold limit for supply of services. exclusively
Very well explained @ Shivam RC...

Keep it up... 👍👍👍
Thank you Kumkum Ma'am


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