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GST Registration requirements in multiple states

12 April 2019

ABC Ltd. makes taxable supply of goods worth Rs. 16 lakhs in Maharashtra and exclusive liquor supply worth Rs. 5 lakhs in Uttarakhand. Whether ABC requires registration in both states or Maharashtra only?

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22 Replies

Patel Chirag (2 Points)
Replied 15 April 2019

Yes darshan sahu

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Gopal Sonika (18 Points)
Replied 15 April 2019

#CAanswers As per CGST ACT, 2017, a person is required to obtain registration only for the place of business from which the taxable supply has taken place. As in case of Uttarakhand, it is exclusively non - taxable supply under GST, registration is not required under that state.

Dipesh (student) (24 Points)
Replied 15 April 2019

Alcoholic liquor for human consumption is outside the preview of supply under section 9 (1) CGST act, ABC Ltd do not required to get registration in Uttarakhand,whereas aggregate turnover does not exceed 20 lakhs in Maharashtra State.Liability for registration do not arise. However ABC Ltd can take voluntary registration in Maharashtra state only

Kush Khair (2 Points)
Replied 15 April 2019

#CAanswers At Both places. They are using the some PAN. So assuming they are using two entities so they need to be registered in both regions

Dipesh (student) (24 Points)
Replied 15 April 2019

Originally posted by : Dipesh
	#CAanswers Alcoholic liquor for human consumption is outside the preview of supply under section 9 (1) CGST act, ABC Ltd do not required to get registration in Uttarakhand,whereas aggregate turnover does not exceed 20 lakhs in Maharashtra State.Liability for registration do not arise. However ABC Ltd can take voluntary registration in Maharashtra state only

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vanisha mittal (2 Points)
Replied 15 April 2019

Aggregate turnover(16+5=21) exceeds the limit of 20 lakhs so registeration is required for the state from which taxable supply is made.In this case taxable supply is only from Maharashtra as alcoholic liquor for human consumption is not taxable under gst. So registration is required only for Maharashtra

Gopal Sonika (18 Points)
Replied 15 April 2019

#CAanswers Only in Maharastra because GST registration is required only in the State of the place of business from where taxable supply takes place. Since Alcoholic liquor is not taxable and in Uttarakhand only supply of Alcoholic Liquor is made, no registration in Uttarakhand.

Antony Mathew George (6 Points)
Replied 15 April 2019

The analysis is to be made in the following manner, what is aggregate turnover. It includes exempt supply and what is exempt supply? It includes non taxable supplies also. So alcohol for human consumption is an exempt supply. The aggreagte turnover has to be calculated on Pan India basis. Then the place of business has to be checked. The place of business involves uttarakhand, a special category state. However for registration and composition scheme the limits have been definied as 20 and 1 crore for uttarakhand also. Hence the 20 lakh limit is to be checked. And therefore 16+5=21 lacs is the aggreagte turnover. And he is liable to take registration for every place where there is a taxable supply and is exempt from taking registration where there is exclusively exempt supplies. So in this case he has to take registration only in Maharashtra. However if there is any interest state supply made then compulsory registration will happen.

mukul (BB) (2 Points)
Replied 15 April 2019

#CAanswers as per provisions applicable for registeration while calculating aggregate turnover shall include exempt supply and exempt supply includes non taxable supply ...since alcoholic liquor is non taxable supply it will also be considered in calculation of aggregate turnover...since total turnover is Rs. 16+5= 21 lacs therefore it need to get registered under the act. however since supply from Uttrakhand is exclusively non taxable supply they need not to get registered under the for state of Uttarakhand but surely for Maharashtra it need to be registered.

Bhanupriya thukral (Student) (22 Points)
Replied 15 April 2019

You have to take registration in Maharashtra only due to taxable supplies are made in that state only under sec 22 due to crossing the threshold of 20 lakhs.. Because aggregate turnover includes non taxable supply also under section 2(6)

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Kartik Charnalia (20 Points)
Replied 15 April 2019

#CAanswers as per the relevant section the assessee needs registration only when the aggregate turnover exceeds 20 lakhs rupees in the respective state. In this the value of taxable supply is less than 20 lakhs rupees i.e.16 lakhs in this case , thus assessee does not require registration in Maharashtra that is the place of supply of goods. In second part of the question, as per section 9(1) of CGST Act, Alcoholic liquor for human consumption is outside the preview of the supply (as per GST council till date) , thus the assessee does not need registration in Uttarakhand.

CA Inderjeet Sunda (Chartered Accountant) (355 Points)
Replied 15 April 2019

#CAanswers GST Registration is Required.

pallavi (student) (24 Points)
Replied 15 April 2019

As per section 22 of the cgst act 2017, a supplier is liable to be registered in the state/ut from where he makes a taxable supply of goods or services or both if his aggregate turnover in a f.y. exceeds 20 lakh. If such taxable supplies are made from special catoegary states he shall be liable to registered if his aggergate turnover in a f.y exceeds 10 lac. As per section 2(6) of the cgst act 2017, aggregate turnover includes the aggregate value of: All taxable supplies , exempt supplies, export of goods or services, all inter state supplies having same pan. The above is computed on all india basis. In this case, he is making taxable supply from maharashthra which is not a speicifed state so threshold limit is 20lac for registration. """"The threshold limit will not be reduced to 10 lacs even though uttarakhand is one of the special states,the threshold limit of 20lac is applicable bcz supply of alcohol for human consumption is are non taxable supplies. Hence,maharasthra cross 20 lac limit. He is liable to take registration in maharashtra only. Its been assumed that liquor here meant is for human consumption.