21 August 2019
My wife is running a garments boutique in Guwahati, Assam. She in unregistered under GST as her turnover is less than 40 Lakhs. She wants to participate in exhibition (display cum sale) within Assam. Does she needs to get any registration under GST. Some organisers are not alloting stall without GST registration.
21 August 2019
Yes , she need to take registration as casual taxable person .
A Person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business need to take registration even if they fall below the threshold limit for GST Levy.
As per Section 24, such person will be compulsory required to register under GST irrespective of his Turnover.
21 August 2019
Thanks for the reply, However, i am not satisfied as : 1) There is no inter state supply 2) Casual taxable person meaning- As per sec 2(20) of CGST Act means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business........ .............................in this case she has a fixed place of business in the same State in which the exhibition is going to be held.
24 July 2024
In the scenario described, where your wife is running a garments boutique in Guwahati, Assam, and wishes to participate in an exhibition (display cum sale) within Assam, here’s a clarification regarding GST registration requirements:
### GST Registration Requirement for Exhibitions within State:
1. **Threshold Limit**: Your wife is currently unregistered under GST because her turnover is less than ₹40 lakhs (₹20 lakhs in case of special category states like Assam).
2. **Exhibition Participation**: If she participates in an exhibition within Assam, where both her boutique and the exhibition are located, the transaction is considered an intra-state supply (within the same state).
3. **GST Registration Exemption**: As per GST law: - A person is exempt from GST registration if their aggregate turnover does not exceed the prescribed threshold (₹40 lakhs in most states, ₹20 lakhs in special category states). - For intra-state supplies (within the same state), GST registration is not mandatory unless the turnover exceeds the threshold limit.
4. **Casual Taxable Person**: A casual taxable person under GST refers to someone who occasionally undertakes transactions involving supply of goods or services in a state where they do not have a fixed place of business. Since your wife has a fixed place of business (her boutique) in Assam where the exhibition is held, she does not qualify as a casual taxable person.
### Clarification on GST Registration:
- **Organizer Requirement**: Some organizers may require GST registration from participants for administrative reasons or to comply with their own internal policies. This does not necessarily mean your wife is legally required to register under GST for this exhibition.
- **Exemption Continues**: As long as her turnover remains below the threshold limit, your wife does not need to compulsorily register under GST, even if she participates in exhibitions within Assam.
### Practical Steps:
1. **Communication with Organizers**: Explain to the organizers that your wife is exempt from GST registration due to her turnover being below the threshold limit. Provide any relevant documentation or communication that supports this exemption.
2. **Legal Position**: From a legal standpoint, based on the details provided, your wife does not need to register under GST solely for participating in exhibitions within Assam, as long as her turnover remains below the threshold limit.
3. **Future Considerations**: Monitor her turnover periodically. If her turnover exceeds the threshold limit in the future, she would then need to register under GST within 30 days of exceeding the threshold.
### Consultation:
For specific advice tailored to your wife’s business situation and compliance with GST regulations, it’s advisable to consult with a qualified GST practitioner or chartered accountant. They can provide personalized guidance based on the latest GST laws and ensure compliance with all applicable regulations.
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