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Q. 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?

Paras Mehra June 26, 2017 384 Views


The query is relating to the GST registration in India. Section 24 of CGST act deals with the mandatory GST registration in India. As per section 24, if any person makes any interstate supply of goods or services in India, then GST registration shall be mandatory irrespective of the turnover.


Exact reply by the government on Twitter

He is liable to register if the aggregate turnover (all India) is more than 20 lacs or if he is engaged in inter-State supplies.



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