Aggregate turnover

294 views 4 replies

Shivani

Learner

1881 Points Joined December 2012

Dear Friends

Any person making inter-state taxable supply must get himself registered under GST as per section 24.

No problem.

Section 22 says that any person with aggregate turnover exceeding Rs. 20 lakh must get himself registered under GST.

No problem

But this aggregate turnover includes inter-state supply. My question is why include inter-state supply in aggregate turnover. Once there is an interstate supply even of Re 1 he has to get registered, then why include it while calculating aggregate turnover. Once it comes under one of the items of aggregate turnover, the rest loose relevance.

Please advise.

regards

shivani

Replies (4)

Divakar

Student CA Final

11857 Points Joined May 2015

Yes that is contradictory point... Everyone raise query about that... Now in last gst council meeting they make some exemption like for service providers and job workers for providing inter state services

SUSHIL SINHA

68 Points Joined July 2017

Only those supplier who makes inter state taxable supply need to get registered. one who makes inter state exempted supply need not get registered.

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

In case a assessee make inter State Suppliesin previous Tax regime. His sales T/O in before GST above 20lakhs but intra state supply less than 20lakhs....

In GST he don't like inter State Sales. Also he think "My T/O in Intra State is less than 20lakhs and He think "I don't want registration under GST"....

The above said your question is locked in above scenario. The assessee is calculate his T/O in PY / the Quarter with Intra State Supplies...

Prince Mehra

tis hazari

30 Points Joined February 2012

Please lets take example if any person having an business entity in delhi and having only turnover of Rs 10 lakh and same person having another firm in outside delhi and this firm having interstate sale of Rs 15 Lakh so as per sec 24 outside delhi firm required to compulsorly registration but due to Pan based registration both firms turnover will be clubed for the purpose of taking registration u/s 22 and these are crossed Rs 20 Lakh and now delhi firm also liable for registration.. These is provision basically to cover maximum to maximum bussinessmen under GST regime...