BELOW 20 LAKHS SERVICE SUPPLIER ARE WITHIN STATE OR NOT

[DEBASHISH ROUT]

Sir,

If any small sub contractor (below ₹ 20 lakh) non register can supply construction service in different state if not why, if yes then the input can take service receiver from self deposit IGST ( tax under reverse charge) , the process of reverse charge discussion.

[Himansu Sekhar]

The question is not clear. If you are providing interstate supply you need to take the regn. Even if the turnover is less than twenty lakh. You can take the ITC.

AI Summary

Interstate supply registration required: small construction subcontractors must register and may claim input tax credit. Interstate supply of construction services requires GST registration irrespective of turnover; an interstate supplier cannot avoid registration by virtue of being a small contractor. When reverse charge applies, the recipient deposits tax and the supplier, if registered and eligible, may claim input tax credit as permitted under GST law.