Question ID :
36896
Export of service to other states
Whether a CA having turnover less than 20 Lacs provide interstate services without having GST number
Posted by
Mahesh Kumar
on
Dec 19, 2018
Filed Under
GST
No, as per Sec.24 of CGST Act 2017 if you make any inter-state taxable supply registration is compulsory.
Posted by
PRASHANTH KATTA on
Dec 19, 2018
Answer ID :
76085
Yes, if a person provides services of less than Rs 20 lacs in a financial year , he can make inter-state supplies even if he is not registered in GST. Refer Notification No. 10/2017 - Integrated Tax
Posted by
RAHUL PARASRAMPURIA on
Dec 21, 2018
Answer ID :
76088
No. Kindly refer clause (i) of Section 24 of Central Goods and Service Tax Act,2017.
Posted by
CA. JHA SHANKAR KUMAR on
Dec 21, 2018
Answer ID :
76091
As per notification 10/2017 dated 13.10.2017, any person providing services out of state having TT below Rs. 20.00 Lakhs is not required to registered under GST.
Posted by
CA. SATISH CHAND GARG on
Dec 22, 2018
Answer ID :
76098
Notification No. 10/2017 (Integrated Tax) dated 13th Oct 2017
Specified "Any Person making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year shall be exempted from obtaining registration under the GST Law".
Therefore, CA's may provide Inter-State Services without obtaining registration upto 20 Lakhs of PAN India Turnover.
Posted by
Ashish Kumar Goyal on
Dec 26, 2018
Answer ID :
76102
If the threshold limit (now planned to increase to Rs 75L from the present Rs 20L per annum) is NOT crossed, strictly speaking, NO GST number need to be applied and hence NOT required.
However as this is itself from a CA professional, it is IDEAL (not mandatory) to apply for one and get the same (till new threshold limit is likely to be announced anytime)
Posted by
CA. MADHAVANN A N L on
Dec 27, 2018
Answer ID :
76108
YES, CA can provide interstate services
Posted by
CA JEET REWRI on
Dec 27, 2018
Answer ID :
76113
Yes, He can provide services in interstate without taking registration.
As per Govt. Notification in October'2017, in case of Inter state supply of Service registration is not mandatiry for supplier having turnover less than Rs. 20 Lakh.
Posted by
Tushar Goyal on
Dec 28, 2018