Seperate Registration necessary?

330 views 1 replies
An assessee who taken registration in Tamilnadu state sold exempted goods (printed books) within tamilnadu by way of conducting book fair in different places with in tamilnadu. Now they willing to conduct book fair in another state say kerala for sale of printed books. In this scenario, is it compulsory to take seperate registration for another state (kerala)? please give your valuable opinion in this regard is highly appreciated.
Replies (1)

To determine if a separate registration is required for conducting a book fair in Kerala, we need to consider the GST regulations.

 Since the assessee is already registered in Tamil Nadu and wants to conduct business in Kerala, they may need to obtain a separate registration in Kerala.

Conditions for Separate Registration The following conditions may require a separate registration: -

*Permanent Establishment*: If the assessee has a permanent establishment in Kerala, such as a branch office or a warehouse, they may need to register separately in Kerala.¹ -

 *Regular Supplies*: If the assessee regularly supplies goods or services in Kerala, they may be required to register separately in that state. -

*Threshold Limit*: If the assessee's turnover in Kerala exceeds the threshold limit (currently ₹40 lakhs for suppliers of goods), they may need to register separately in Kerala. Exemptions and Special Cases It's essential to note that some exemptions or special cases might apply: -

 *Exempted Goods*: Since the assessee is selling exempted goods (printed books), they might not be required to register separately in Kerala.

 However, this exemption may have specific conditions or limitations. - *Casual Taxable Person*: If the assessee is a casual taxable person (someone who occasionally supplies goods or services in a state where they are not registered), they may need to register separately in Kerala. Conclusion To ensure compliance with GST

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

Delhi

CA Inter

View Details