sir, we are providing work contract services in other states where we don't have GST registration,
currently we are sending materials on Bill to Ship to model but dealer are asking GST details of shipping address
can GST details of service receipent shall be given
Provisions to take compulsory registration under GST
i. If Aggregate turnover exceeds(9 lakhs)Rs. & in case of north state including Sikkim(4 lakhs) Registration need to be taken:
NOTE: – if the above specified amount crosses (10 lakhs) Rs. And in the north state including Sikkim (5 lakhs) Rs. Then, we have to charge GST.
“Aggregate turnover” includes taxable turnover, not taxable, exempted turnover, export of goods & services also. For Ex:- if we want to take registration under service tax- then there is a threshold amount of (10lakhs)Rs. But it talks only about the aggregate value of taxable turnover; we need not to require including not taxable turnover or exempted turnover. But, the definition provided under the draft GST law, it talks about aggregate turnover consist of taxable turnover & export.
Compulsory registration for:
a. Inter-state., b. E-commerce operator., c. Reverse charge.,d. Aggregator. ,e. ISD. ,f. TDS deductor., g. Non-resident dealer.
h. Agent supplying goods & services on behalf of principal.
CAclubindia
