A taxable person's business is in many states. All supplies are below 10 Lakhs. He makes an Inter State supply from one state. Is he liable for registration?
3 Replies
prasad Nilugal
(3914 Points)
Replied 27 February 2021
As per section 24(i) of the CGST act 2017 , registration is Compulsory for inter-State supply of Goods , irrespective of the Turnover .
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 28 February 2021
Yes gst registration is applicable
akshay parakh
(Chartered Accountant)
(394 Points)
Replied 28 February 2021
If inter state of goods section 24 is there with few exceptions like for handicrafts goods and also inter state services are not covered they are covered by 22(1)
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