22 February 2021
A person makes local taxable supply of Rs 5 lakhs from DELHI Also he makes inter state taxable supply of Rs.10 lakhs from Maharashtra Applicable limit is 20 Lakhs.
He is required t be registered in Maharasthra as he makes taxable interstate supply Whether he is required to be registered in Delhi? Whether he can get the benefit of 20Lakhs (here total TO is 10+5=15) Help me.
22 February 2021
He can register in Delhi and make inter state trade to Maharashtra. Only one registration is enough. Once registered under GST threshold benefit of 20 lacs not available. GST applicable from the date of registration.