Query:-
The tax payer having taxable business in one state-Karnataka and another state he has business with completely exempted goods whether he is liable register in another state-Andhra Pradesh
Turnover of Karnataka is Rs 60 Lacs
Turnover of Andhra Pradesh is Rs 1 Crores from exempted goods.
Whether threshold of GST Registration PAN based?
GST Registration Needed in Andhra Pradesh Despite Exempt Goods Due to Aggregate Turnover Exceeding Rs 40 Lakh (Section 23(1)). A taxpayer operates a taxable business in Karnataka with a turnover of Rs 60 lakhs and another business in Andhra Pradesh dealing in exempted goods with a turnover of Rs 1 crore. The query concerns whether GST registration is required in Andhra Pradesh. Responses highlight that, under Section 23(1) of the APGST Act, businesses dealing exclusively in exempt goods are not liable for registration. However, aggregate turnover, including exempted supplies, is considered for GST registration. Since the taxpayer's aggregate turnover exceeds Rs 40 lakh, registration in Andhra Pradesh is necessary despite the exempt status of the goods. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
