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REGISTRATION, Goods and Services Tax - GST

Issue Id: - 116723
Dated: 21-9-2020
By:- SUDHIRKUMAR SHAH
REGISTRATION

  • Contents

COMPANY IS REGISTERED IN GUJARAT HAVING GST REGISTRATION PROVIDING SERVICES EXEMPTED AS WELL AS TAXABLE

NOW IT WANT TO START ONE NEW OFFICE PROVIDING ONLY EXEMPTED SERVICE IN RAJASTHAN.

WHETHER NEW OFFICE WILL BE EXEMPTED FROM GETTING REGISTRATION UNDER SECTION 23.

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 21-9-2020
By:- Ganeshan Kalyani

If there is only supply of exempted service no registration under GST is required. However, if you are availing any service which are covered under reverse charge then registration is required.


2 Dated: 21-9-2020
By:- KASTURI SETHI

New registration is not required in terms of Section 23(1)(a) of CGST Act. I also agree with Sh.Ganeshan Kalyani Ji.


3 Dated: 21-9-2020
By:- YAGAY andSUN

We are amenable with the replies of our experts. From Rajasthan Office you would have to issue Bill of Supply for providing exempted services to your service recipients.


4 Dated: 22-9-2020
By:- Alkesh Jani

Dear Experts,

In the instant the company is already supplying taxable as well as Exempted Service. If we pursue the definition of "Aggregate Turnover" given at Section 2(6) of the Act, it says includes all supplies except RCM and also includes "Exempt supply" and on same PAN all India basis.

Section 23 says "Every Supplier.... if his aggregate turnover in a financial year exceeds twenty lakh rupees."

If same PAN is to be considered than it means taxable and exempted both, Section 23(a) is for Exempted supply only.

Therefore, I am of the view that separate registration may be obtained for Rajasthan and can show exempted supply in their returns.


5 Dated: 26-9-2020
By:- HariKishan Bhonagiri

I subscribe the views of Mr. jain


1

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