Registration threshold for Interstate taxable supply

If a person is making an interstate taxable supply of services other than goods then is he subject to threshold limit of 20 lakhs or compulsorily registrable?? Please clarify

Replies (7)
Quick Summary
This discussion clarifies the registration requirements for businesses making interstate taxable supplies of services. While Section 24 of the CGST Act generally mandates compulsory registration for interstate supplies, Notification 10/2017 provides an exemption. This exemption allows service providers to register only if their aggregate turnover exceeds the threshold limit specified in Section 22 (currently 20 lakhs for most states).

As per sec.24 of cgst act interstate service provider eligible for 20 /10lakhs threshold limit!
As per Section 22 of CGST Act , the threshold limit for Registration in case supply of Services is 20 lac
He is liable to register u/s 24 , irrespective of turnover below threshold limit or not
As per section 24(1)(i), compulsory registration is required in case of inter-state suppy

DEAR VISHAL MITTAL JI

AS PER NOTIFICATION 10/2017 INTERSTATE SUPPLY OF SERVICES PROVIDER IS EXEMPT TO OBTAIN REGISTRATION IF AGGREGATE TURNOVER BELOW THE THRESHOLD LIMIT PRESCRIBE IN SECTION 22.

Threshold limit..
as the same is supply of service..

No threshold limit applies so far as goods are concerned in case of interstate supplies. in case of services exemption is provided as per notification mentioned in earlier replies.

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