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Unregistered dealer (intra and inter state)

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05 June 2021 Sir,
A gst non registered dealer (turnover below rs:40 lacs threshold limit dealer) purchase and sale goods transaction with in state(intra state) only or out of state (inter state) both applicable in gst act.

05 June 2021 A persons making any inter-State taxable supply of goods is required to be registered under GST irrespective of turnover limit

Reference Section 24 of CGST Act 2017


05 June 2021 If you are making inter state supplies of goods then registration is mandatory irrespective of turnover. However if you are only supplying intra state then registration is only required once you cross the threshold. Intra or inter state nature of purchases do not matter.




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