GST Registration if No taxable supply made from office in other state

By | December 5, 2017
(Last Updated On: December 5, 2017)

A company registered in Punjab and a one office in Himachal Pradesh where they have no Registration And no taxable supply is made from that office as well. Whether there is required to registration In Himachal Pradesh as well.

Answer: Registration is required in those States from where taxable supplies are made. Pl. see section 22(1) of CGST Act.

Section 22(1) of CGST Act 2017…. ,

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

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