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 for exempt supplies may not be required, but PAN-level aggregate turnover and reverse charge can trigger registration.
No separate GST registration is normally required for a new office that makes only exempt supplies and should issue a bill of supply; registration becomes necessary if the office receives services subject to reverse charge. Registration obligations may nonetheless be triggered by PAN-level aggregate turnover, because aggregate turnover includes exempt supplies, so where PAN-wide turnover exceeds the statutory threshold registration under Section 23 can apply. Practitioners were divided, with most advising no registration for exempt-only operations and one recommending separate registration and return reporting for the Rajasthan office.