REGISTRATION

[SUDHIRKUMAR SHAH]

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.

AI Summary

GST Registration Not Required for New Office in Rajasthan Providing Only Exempted Services Under Section 23 A company registered in Gujarat under GST, providing both exempted and taxable services, plans to open a new office in Rajasthan offering only exempted services. The query concerns whether the new office requires GST registration under Section 23. Responses indicate that if only exempted services are provided, registration is not necessary unless reverse charge services are involved. However, considering the aggregate turnover definition and the same PAN across India, one expert suggests obtaining separate registration for Rajasthan to report exempted supplies. Other contributors agree with the initial assessment that registration is not required for exempted services.