Comment on the liability to get registered under the GST law in the given independent situations for financial year 2022-23. Your answer should also include relevant provisions of law, notifications or circulars. (iv) Se

Liability to get registered under GST law: Senthil (Tour operator in Tamil Nadu and Andhra Pradesh): A person who is voluntarily registered in one state is not automatically required to obtain registration in other states unless their aggregate turnover in those other states exceeds the applicable threshold limit for registration. Voluntary registration in one state does not trigger mandatory registration in another state if the turnover in that other state is below the threshold. In this case, Senthil's turnover in Andhra Pradesh is ₹7,00,000, which is below the general threshold limit for services (₹20 lakhs, or ₹10 lakhs for specified states). Therefore, Senthil is not mandatorily required to get registered in the state of Andhra Pradesh. His voluntary registration in Tamil Nadu does not change this requirement for Andhra Pradesh.