threshold and special category states

Proviso to section 22(1) says, " Provided that where such person makes taxable supplies of goods or services or both from any of the special category states, he shall be liable to be registered if aggregate TO in a FY exceeds 10 lakh rupees". 

Thus it is clear that if a person having place of business in diff states across India has 1 branch in any special category states, threshold limit will be reduced to 10 lakh rupees

ohh yes.. Didn't read it properly. Thanks !

Your Welcome!

Whether registration is required, if professional fees received by an Insolvency Professional is less than five lakh during a financial year, considering Section 22(1) of GST Act?

No registration is not required.

With due respect sir, i have a different view. In the proviso it didn't say turnover will be reduced to 10 lakhs for ALL states. Sec. specifically gives an advantage of 20 lakhs to all 'other states'. So, if he have business in 10 'other states', his turnover limit will be 20 lakhs (aggregate PAN India basis) & merely bcz he started business in a less economically developed spcl category state, how could his turnover limit be reduced to 10 lakhs for all 11 states (REM. - only turnover calculation is PAN India basis, Registration is state wise and not all India basis). Therefore i think aggregate turnover (all india basis) should be calculated & compared with different turnover limit for spcl category states & other states. Moreover the purpose of the section is to avoid small businessess from GST. However in spcl category states which are less economically developed, if a turnover limit of 20 lakhs is given, none would come under the purview of GST & the state's GST revenue will be a considerably lower amount. Therefore to avoid such a sit. turnover limit is reduced only for such states which is the purpose of proviso. So, if the law is interpreted as u said it would be a greater disadvantage to businessmen. P.S - This is a personal opinion & interpretation based on the lectures i have attended for which i am grateful to them.