Tax Professional and in Service
1795 Points
Joined June 2009
Hi JItendra,
Which provisions govern that an unregistered person cannot purchase interstate. By this, we as an normal individual reside in Maharashtra cannot purchase from amazon/flipkart who has their dealers from across the various states.?
Registration provision mandates to have GST registered for dealers/supplies who does interstate sale without any thereshold limit. Limit of Rs.20 lakhs for GST registration is with the viewpoint of Intra-state sale only. However Dealer/supplier cannot supply goods/services INTER-STATE without having GSTIN.
Thanks and Regards,
Manoj