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TMI BlogRequirement of GST Registration in another StateX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts One Company KR Private Limited regsitered in Maharashtra providing Job work Services in Maharashtra with the help of own Plant Machinery. This is Intrastate Transaction hence levying CGST+SGST Company KR Private Limited got the same contract in Madhya Pradesh. Machinery own by KR Private Limited currently installed in Maharashtra will be send to Madhya Pradesh for Job work Services wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is to be provided to Madhya Pradesh Registered Person. Do I need to to take Fresh Registration in Madhya Pradesh? - Reply By KASTURI SETHI - The Reply = Inter-State job work service requires registration only if the aggregate turnover crosses 20 lakhs. - Reply By KASTURI SETHI - The Reply = GST Registration Job workers below the annual threshold limit of ` 20 lakh, engaged in inter-State suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies exempted from registration In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act : Provided that nothing contained in this notification shall apply to a job-worker (a) who is liable to be registered under sub-section (1) of section 22 or who opts to take registration voluntarily under sub-section (3) of section 25 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Act; or (b) who is involved in making supply of services in relation to the goods mentioned against serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017. [ Notification No. 7/2017-I.T, dated 14-9-2017 ] - Reply By Shilpi Jain - The Reply = Registration in MP is required in case the jobworker will have fixed establishment there. - Reply By Shilpi Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in - The Reply = So is there a office/factory/workshop of the JW is MP? How long would he provide services from MP? - Reply By Padmanathan KV - The Reply = I am of the view that registration is required in MP. My reasoning is different. Refer to section 22 of CGST Act : 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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: Section 22 of MP GST Act reads as: (1) Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act if his aggregate turnover in a financial year exceeds twenty lakh rupees: In thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case, since the Machinery is sent to State of MP and the job work is done there using the machinery, KR Pvt. Ltd. is making taxable supplies from the State of MP. Hence, registration is required in terms of section 22 of CGST and MPGST Act . - Requirement of GST Registration in another State - Query Started By: - umeshkumar jhawar Dated:- 7-8-2024 Last Replied Date:- 12-8-2024 Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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