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Registration under gst

Registration 336 views 9 replies

An service provider is registered in (say) Delhi though his aggregate turnover is below 20 lakhs. Now, he is planning to provide services in another state (say) Gujarat. Still, his aggregate turnover in both the states will not exceed 20 lakhs.

Is he liable to be registered in Gujarat also?

Replies (9)
not required to register
liable to register
No not required .....
For service provider, aggregate turnover is calculated on pan India basis. Hence, if his aggregate turnover in all the states is less than 20 lacs, he is not required to get registration in GST.
For all other types of business, GST registration is mandatory, irrespective of annual aggregate turnover, if the business is involved in supplying goods from one state to another. However, for service providers, this limitation does not apply as per the decision announced in the 23rd GST Council Meeting. Hence, if you are a service provider, involved in inter-state or intra-state supply of goods, within a turnover of 20 lakhs (Rs.10 lakhs in Special Category State), you are exempt from GST registration. Further, this is exemption is also available for service providers supplying services through an e-commerce operator.

plz give your reasons

Agree with Pritesh Sir....

GST Registration not required if your Aggregate Turnover is less than Rs.20 lakhs and also since you are a Service Provider, the Provision of Section 24 of the CGST Act 2017, i.e. "COMPULSORY REGISTRATION IN CERTAIN CASES" will not attract even if you are doing INTER STATE SUPPLY ( upto Rs.20 lakhs ).
Notification no. 7/2017- Integrated Tax dated 14th September 2017 exempted Tax Payer from obtaining registration under GST even if they are making inter-State taxable supply of services As after this Notification the compulsory Regisration in case of interstate supply of services mention in Section 24 is not applicable .
Notification no. 7/2017- Integrated Tax dated 14th September 2017 exempted Tax Payer from obtaining registration under GST even if they are making inter-State taxable supply of services As after this Notification the compulsory Regisration in case of interstate supply of services mention in Section 24 is not applicable .


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