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TMI BlogThreshold LimitX X X X Extracts X X X X X X X X Extracts X X X X ..... Threshold Limit X X X X Extracts X X X X X X X X Extracts X X X X ..... n case of supply of services, person making inter-state supply of services is not required to register if his aggregate turnover is less than ₹ 20/10 lakhs] - Notification No. 10/2017-IT dated 13-10-2017. Since export of goods is treated as inter - state supply, does it mean that if a person is only exporting goods and his turnover is below ₹ 20 Lakh, still he need to register with GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? Reply By Rajagopalan Ranganathan: The Reply: Sir, According to Section 7 (5) of IGST Act, 2017 "supply of goods or services or both, - (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. Therefore an exporter has to mandatorily take registration Under GST Act as per provisions of Section 24 of CGST Act, 2017. As per Section 24 of CGST Act persons making any inter-state supply shall be required to be registered under CGST Act, 2017. the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption limit indicated in Section 22 (1) of CGST Act, 2017 is not applicable to inter-state supply.
Reply By KASTURI SETHI:
The Reply:
I support the views of Sh.Ranganathan, Sir. X X X X Extracts X X X X X X X X Extracts X X X X
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