Registration-Another State

[CA Adarsh]

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?

AI Summary

Aggregate turnover includes exempt supplies; exclusive exempt establishment may not require separate GST registration under Section 23.
Aggregate turnover for registration is computed on an all India PAN basis and includes exempt supplies; nevertheless, Section 23(1)(a) excludes from registration any person engaged exclusively in making supplies that are not liable to tax or wholly exempt, so a business establishment in a State that only makes exempt supplies need not obtain separate GST registration in that State, subject to exceptions (for example, Section 24 or internal taxable supplies) and the factual circumstances of the establishment.