03 August 2019
If turnover of hotel without restaurant is lessthen 20 Lacs per year and tariff is more then 1000 for some rooms and for some rooms tariff is less then 1000 ....
03 August 2019
You need not to take registration if your turnover is less than Rs 20 L .
Even if bookings of your hotel are being done by e commerce operator , registration is not required
As per Notification No. 17/2017 - Central Tax (Rate) dated 28-Jun-2017, there is no need for you to register if your Turnover is below Rs. 20 Lakhs as the e-commerce operator is made liable to pay the tax under Reverse Charge u/s 9(5) of the CGST Act