Table of Contents
1. What is the turnover limit for GST registration?
- Special category states *
i. Supply of goods/services or both – Rs. 10 Lakhs - Other than special category states
i. Supply of goods/services or both – Rs. 20 Lakhs
ii. Exclusive supply of goods – Rs. 40 Lakhs **
*Manipur, Mizoram, Nagaland & Tripura are the four special category states
** The turnover limit of Rs. 40 lakhs for exclusive supply of goods shall not apply to Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand, Puducherry and Telangana
2. What is the turnover limit if a person has branches in Manipur and Chennai?
- In the given case, Manipur is a special category state.
- For a person having a branch (or) place of business in a special category state, the threshold limit for GST registration is Rs. 10 lakhs.
- However, as per section 22 of the CGST Act, 2017, if a person having place of business in different states has one branch in any of the 4 special category states, the threshold limit will be Rs. 10 lakhs provided the person is making taxable supplies from the branch in the special category state.
- In the given case, the threshold limit for GST registration is Rs. 10 lakhs if the person is making taxable supplies from Manipur. If he is making only exempt supply or both taxable & exempt supply from Manipur, the threshold limit shall be Rs. 20 lakhs.
3. How to calculate the turnover limit for GST registration?
Aggregate turnover includes the value of all supplies including,
- Taxable supply
- Exempt supply
- Interstate supply
- Export turnover of all the persons having the same PAN computed on an all India basis but excludes the following,
- Value of inward supplies on which tax is liable to be paid on reverse charge basis
- CGST, SGST, IGST, UTST & cess.
4. Can a person obtain multiple registrations across India?
- Yes, a person having multiple places of business across India can obtain GST registrations for each state separately.
- However, it has to be noted that all the multiple GST registrations will be based on a single PAN of the person.
- Such entities having the same PAN but different GST registrations are known as distinct persons.
5. Can a person obtain multiple registrations in one state?
- A person can normally obtain a single registration in each state.
- However, multiple registrations are permitted provided the person deals with multiple business verticals in the same state. (e.g. a person carrying on the business of manufacturing cement as well as running a readymade textile shop)
- In the case of an Input Service Distributor (ISD), he is not eligible to provide taxable supplies under such registration, so he is allowed to obtain another registration in the same state for effecting outward supplies.