Royal Services Ltd. is engaged in supply of taxable services only in Tamil Nadu. Its turnover crosses ₹20 lakhs on 1st June, 2020. It applies for registration under GST on 25th June, 2020 and gets registration certificat
CS Professional · Advanced Tax Laws and Practice · PYQS · June 2021
Royal Services Ltd. is engaged in supply of taxable services only in Tamil Nadu. Its turnover crosses ₹20 lakhs on 1st June, 2020. It applies for registration under GST on 25th June, 2020 and gets registration certificate on 2nd July, 2020. Instead of Tamil Nadu, if it is carrying on its business in Assam, is it liable to get its business registered under GST?
Answer & Explanation:
Yes, It is liable to get its business registered under Central Goods and Services Tax Act, as the State Assam is in the list of special category States, the assessee shall be liable to take registration once the turnover exceeds ₹10 lakhs as per Section 22 of Central Goods and Services Tax Act, 2017.
Topics: Central Goods and Services Tax Act, 2017 (CGST)
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