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Clarification regarding composite registration

mahesh chitpur (nothing) (59 Points)

21 May 2019

Sir,

I have business in the state of Tamil Nadu & Nagaland.

what is the turnover limit for registration under Gst for regular as well as composition scheme.

Is it compulsory that if I registered under composition in Tamil Nadu, then, I have to register under composition scheme in Nagaland as well. As GST registration is based on PAN.

please, clarify thanks in Advance

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3 Replies

abhishek bardia (partner) (308 Points)
Replied 21 May 2019

yes pan

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Padmanathan Kv (2127 Points)
Replied 21 May 2019

The threshold limit for registration is 40 lakhs in case of goods and 20 lakhs for supply of services. Aggregate Turnover is to be calculated all india basis for the person having same PAN.

Composition scheme is available to manufacturers/traders of goods and restaurant business only ( however service component can be upto 10% or Rs 5 lakhs whichever is higher) The Threshold limit for composition is Rs.1.5 crores calculated on all india basis for person having same PAN. If you have more than one registration on the same PAN then all registration has to pay tax under composition scheme only.

Note from 1st april 2019, for supplier of service composition scheme is for first 50 lakhs only at 6%