24 January 2024
Facts : A Lady Doctor (Dentist) in Delhi stays at “X” Location and has gross annual receipts from her profession clinic in Delhi state at “Y” Location of Rs. 15 Lakhs. Apart from this, she receives rent of 24 Lakhs p.a. from letting on hire her commercial property in Uttar Pradesh.
Q: Whether she is liable to take registration under GST in Delhi (Location “X’ or “Y”) / Uttar Pradesh only / Both the states separately?
Q : Can she take registration in U.P state only and do all the compliances of GST without touching upon her clinic’s (Health Care Service) income from Delhi ?
CAclubindia
