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Registration required?

Sheetal Devaki (68 Points)

09 July 2019

Person making interstate supply of services, required to get registration under GST? Is there any exemption limit.?

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12 Replies

sujithavasa (176 Points)
Replied 09 July 2019

if the person exceeds threshold limit then registration is required

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manikanta (ca cpt) (79 Points)
Replied 09 July 2019

Threshold limit 20 lakhs

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Jay kumar shukla (Independent Consultant) (30 Points)
Replied 09 July 2019

RIGHT NOW ITS 40 LAKHS IN CASE OF TRADING AND MANUFACTURING, AND 20 LAKHS FOR SERVICE SECTOR

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 09 July 2019

Yes... I agreed with Mr Jay Kumar Shukla.

If threshold limit not exceeds as per limit then no need to register under GST for Supply of Services...

2 Like

Sheetal Devaki (68 Points)
Replied 09 July 2019

whether this threshold limit is applicable, in case of interstate supply of services?

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Shivam RC (Student) (23683 Points)
Replied 09 July 2019

As per Section 24 of the CGST Act 2017 , Persons making Inter State Taxable Supply are mandatorily required to get Registration under GST irrespective of any threshold limit.

But the Government has given certain Exemption by Notification regarding Inter-State Taxable Supply of Services.

As per Notification No. 10/2017-CT, dated 13-10-2017, person making Inter State Supplies of taxable SERVICES shall not require to comply with the provision of Section 24 (i) i.e. to get Registration under GST, if his Aggregate Turnover does not exceeds Rs.20 lakhs/Rs.10 lakhs for Special Category States except J&K.

So in your case, if your Aggregate Turnover [ defined u/s 2(6) of the CGST Act 2017 ] does not exceeds Rs. 20 lakhs , then you can do Inter State Taxable Supply of SERVICES without taking Registration under GST.

Warm Regards.

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