Registration Requirement

He has to get a separate registration

NO NEED OF TAKING SEPARATE REGISTRATION IN GST TO PROVIDE SERVICES LIKE WORKS CONTRACT TO ANY OTHER STATE IN INDIA.

Section 22 Of The ACT Reads As 'Every Supplier Shall Be Liable To Be Registered Under This Act In The State Or Union Territory, Other Than Special Category States, From Where He Makes A Taxable Supply Of Goods Or Services Or Both,

PLEASE NOTE FROM WHERE....MEANS WHERE HE IS REGISTERED"

Hence it means if you are registered in Rajasthan cannot can provide services from Rajasthan to Punjab

Under GST Regime, Works Contract Is Covered Under The Definition Of Service And Which Also Can Be Provided Directly From Rajasthan To Anywhere In The Country.

There is AAR judgement also in this regard ,.. which can be refer

ADVANCE RULING
M/s JAIMIN ENGINEERING PRIVATE LIMITED

GST – Rajasthan AAR – applicant are expecting to do certain construction work in the state of Rajasthan whereas they are located in the state of Gujarat and registered there in GST – whether they are required to take registration in the state of Rajasthan – HELD - A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states) - While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. has a fixed establishment for operation in State of Rajasthan (place where the services are to be provided) then he is required to get himself registered in State of Rajasthan

***Hence it means if you are registered in Rajasthan you can supply services from Rajasthan to Punjab by charging IGST & no need get registered in Punjab

He should take registered under casual taxable person in punjab

casual taxable person's registration valid only for maximum 90 days and here in my case period is uncertain may be 4 month six month dont know how many days it will take to complete the work.

thank you and congratulations

i m agreed with pankaj rawat sir and also i have read the advance ruling but then why there is concept of CTP. in my case CTP'S provision applicable or not and applicable then should i take registration as CTP?

The ruling which you have provided says otherwise

Dear Anshul
CTP options is available ,... but can afford to go for CTP Registration.,,, means you have to deposit Advance GST on estimated Tax liability ... now let's suppose You got the contract of Rs 1crore, you have to Deposit the 18lac GST in advance.
2ndly CTP Registration is valid till 90 Days , & if you work contract is not finished with in 90 days ......

Hence when you have the Option to Supply you services from your state anywhere in India by charging IGST , then don't look for any other Options.

got it sir..thank you so much sir🙏

@ Mohit AAR judgement is only limited/binding on only to Applicant Taxpayer... We can just draw conclusions from it to understand the law .

but sir CTP cover under mandatory registration then what is implications?

No CTP Registration do not cover under Work contract Business