TaxTMI 
TaxTMI 
REGISTRATION
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....EGISTRATION<br> Query (Issue) Started By: - SUDHIRKUMAR SHAH Dated:- 21-9-2020 Last Reply Date:- 26-9-2020 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>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....
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.... REGISTRATION UNDER SECTION 23. Reply By Ganeshan Kalyani: The Reply: If there is only supply of exempted service no registration under GST is required. However, if you are availing any service which are covered under reverse charge then registration is required. Reply By KASTURI SETHI: The Reply: New registration is not required in terms of Section 23(1)(a) of CGST Act. I also agree with Sh.G....
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....aneshan Kalyani Ji. Reply By YAGAY andSUN: The Reply: We are amenable with the replies of our experts. From Rajasthan Office you would have to issue Bill of Supply for providing exempted services to your service recipients. Reply By Alkesh Jani: The Reply: Dear Experts, In the instant the company is already supplying taxable as well as Exempted Service. If we pursue the definition of "Ag....
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....gregate Turnover" given at Section 2(6) of the Act, it says includes all supplies except RCM and also includes "Exempt supply" and on same PAN all India basis. Section 23 says "Every Supplier.... if his aggregate turnover in a financial year exceeds twenty lakh rupees." If same PAN is to be considered than it means taxable and exempted both, Section 23(a) is for Exempted....
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.... supply only. Therefore, I am of the view that separate registration may be obtained for Rajasthan and can show exempted supply in their returns. Reply By HariKishan Bhonagiri: The Reply: I subscribe the views of Mr. jain<br> Discussion Forum - Knowledge Sharing ....