Question ID :
44792
Requirement of registration
If a person is having authorized service station of any vehicle company but his total turnover is Rs.12 lac only, whether he is liable for compulsory registration as per Section 24 of CGST Act?
Posted by
CA ATUL TOSHNIWAL
on
Feb 08, 2025
Filed Under
GST
No
Posted by
SIVADAS CHETTOOR on
Feb 08, 2025
Answer ID :
85660
No. There is no registration mandatory unless one meets the turnover criteria prescribed for the state. If he is meeting the same only then registration is required.
But Suo moto registration can be taken, and compliance can be done.
Posted by
CA. JHA SHANKAR KUMAR on
Feb 11, 2025
Answer ID :
85675
Not required ad TO is below 20 lakhs
Posted by
SIVADAS CHETTOOR on
Feb 16, 2025
Answer ID :
85706
> Not Liable for Compulsory Registration: If the service station operates under its own name, provides repair/services independently, and does not act as an agent for a vehicle company, then GST registration is not mandatory until turnover exceeds ?20 lakhs.
> Liable for Compulsory Registration: If the service station acts as an agent (i.e., invoices on behalf of the vehicle company) or falls under any other compulsory registration category under Section 24, then GST registration is mandatory even if turnover is only ?12 lakhs.
Posted by
CA NIKHIL JAIN on
Mar 01, 2025