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GST on Intra State Services

30 April 2020

If any person is located in Maharashtra and rendering online accounting services to his client in Gurgaon, is he liable to register under GST? He does not visit client's place in person.

His turnover does not cross limit of Rs. 20 lakhs.

Kindly help.

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 30 April 2020

Registeration not required for services.

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Samyak Jain (18 Points)
Replied 30 April 2020

As per section 24, if any person making inter state supply then he has to take registration irrespective of whatever his turnover is.

However, there is a relaxation for supply of service. If supplier of services making inter state supplies then he doesn't need to take registration upto aggregate turnover of 20 lacs.

So if your aggregate turnover is below 20 lacs then no need for registration.

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Shivam RC (Student) (23683 Points)
Replied 30 April 2020

Agree with Mr. Samyak Jain.

Although Registration becomes "MANDATORY" by virtue of Section 24 of the CGST Act 2017 without any turnover threshold limit incase of Inter State Supply, but you have to not get Registered under GST by virtue of "Notification No. 10/2017 - Central Tax, dated 13.10.2017. "

Notification No. 10/2017 - Central Tax, dated 13.10.2017 states that " W.e.f. 13.10.2017, Persons making Inter-State Supplies of taxable Services shall not require to register, if his Aggregate Turnover does not exceeds Rs. 20 lakhs. ( Rs. 10 lakhs in case of Special Category States ).

Hence Registration Not Required.

Regards,
Shivam RC.

3 Like