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Registration

Shivani (Learner) (1881 Points)

30 June 2018

X is a singer in Punjab.

He has taken GST registration in Punjab.

He performs at various places all over India.

These are all stage events.

Does he need to register under GST in every state he goes to perform?

I mean that would be ludicrous.

I can understand a Bank which has a branch in practically every state getting itself registered under GST in each state but an artist (a single individual) if requred to get himself register in a like manner will break his back ! !

Regards

shivani

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2 Replies

GIRI.R.A (INTERNAL AUDITOR) (133 Points)
Replied 30 June 2018

Hi,
He can register in which ever state in India,intrastate transactions he can raise an invoice under CGST and SGST,
Interstate he raise an invoice under IGST.

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A.Kishore Kesav (810 Points)
Replied 30 June 2018

As he is in a profession of singing....i.e. he is engaged in performing the same segment of services....so the GST registration he had taken in Punjab itself enough...

But...if he goes other states for performing services under which invoice raised should be treated as IGST as it will be under interstate services...

If he does his services in Punjab itself...then the invoice raised for such services should be treated as CGST & PGST(SGST) as such services are provided in intra state...

The only issue is...while receiving money for performing outside the states...he should treat it as inter state services and while receiving money for performing in Punjab itself...he should treat it as intra state services...that's it...one registration itself enough...