GST Registration if Work Contract received in other state

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

Our dealer is work contractor & registered in Uttar Pradesh (UP) under GST Act. Now dealer received work contract with material in Karnataka. Is there any requirement to register in Karnataka, if not then what is the treatment of e way in Karnataka.

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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