An service provider is registered in (say) Delhi though his aggregate turnover is below 20 lakhs. Now, he is planning to provide services in another state (say) Gujarat. Still, his aggregate turnover in both the states will not exceed 20 lakhs.

Is he liable to be registered in Gujarat also?

Tweet

No since ther is no such requirement in compulsory registration. Registration is only required if agg turnover exceeds 20 lakhs and some cases of compulsory registration which does not cover the above said case.

As per section 24 of CGST act, it is compulsory to get registered if any person is engaged in interstate taxable supply. This provision has been relaxed for goods. As you are engaged in supply of services it is compulsory to get registered if the supply made by you is qualified for taxable and interstate. As you are already registered in Delhi then there is no requirement to get registered in gujrat once again

Hi,

Iam a transport commission agent. I arrange vehicles from sub brokers or lorry owners attached to me and supply the vehicles to transporters (GTA).

The transporter pays me the freight agreed. I inturn make the payment to sub broker or lorry owner against a cut or commission.

Let's say I hired a vehicle for 25000/- from a sub broker / lorry owner and supply to a GTA for 27000/-. The transporter pays me  and I pay the sub broker / Lorry owner.

So I earn 2000/- which is my commission income.My query is will the 27000/- amount be considered my turnover or not.

Please reply