Firm provides Service to different states and has done the single registration for Gst purpose and collect IGST & covered in GST Audit also. There is no separate establishments in that states. If Service transactions with one or two states crosses Rs.5 Cr.
1)will turnover in that states will be eligible for separate GST Registration and GST Audit and treated as a branch to that states?
or
2) Whether firm can continue with single registration by collecting IGST-?
1. Registration required even if threshold limit not crossed for based on that registration...
2. No.
CAclubindia
