calculation of turnover

[ShankarDurgaVaraPrasad P]

good afternoon to one and all,

i have one doubt. if i want to start a service oriented firm in two states, ex: head office in telangana and branch in andhra pradesh,then for the purpose of 20 lakhs limit for registration ,the two states turnover clubbed or treat separately?

thanks in advance

AI Summary

Service Firm's Turnover Across States Must Be Combined for GST Registration If Operating Under Same PAN A user inquired about whether the turnover of a service-oriented firm operating in two states, Telangana and Andhra Pradesh, should be combined or treated separately for the purpose of the 20 lakh GST registration limit. Respondents clarified that the turnover should be clubbed if the firm operates under the same Permanent Account Number (PAN). Aggregate turnover includes all taxable supplies, exempt supplies, exports, and inter-state supplies for entities with the same PAN. However, only inter-state supplies are clubbed for turnover calculation, while intra-state supplies are treated separately. The threshold for mandatory GST registration is based on aggregate turnover exceeding 20 lakh rupees.