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Registration applicability in case of contract with govt agencies in other state

07 March 2020

a registered dealer having place of business in maharashtra. Entered into contract with govt agencies which provides immovable property for parking services in gujarat. whether liable to get registration in other state?

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5 Replies

MOHIT JOSHI (229 Points)
Replied 08 March 2020

No required deducted TDS. if supplier has only one business as u mentioned above. then as per my knowledge no registration is required

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 08 March 2020

As per SOP in cbic site : The provisions of TDS would not apply in this case irrespective of the contract value as the Place of Supply and Location of Supplier is different from the Location of Recipient.

So only TDS will provision will not applicable. Else as per Section 22 of CGST Registered person in GST can supply goods or services or both from state where he is registered. No need obtain Registration in Gujarat.