Last updated: October 17th, 2022 10:51 AM

Service Providers GST Registration Turnover

Service providers in India having a turnover of upto Rs.20 lakhs and involved in providing inter-state or intra-state services are exempt from obtaining GST registration. Initially, service providers involved in providing of inter-state services were mandatorily required to obtain GST registration and file GST returns. However, in the 23rd GST Council Meeting, the Government decided to exempt service providers involved in providing inter-state services from obtaining GST registration. The notification pertaining to the above decision is reproduced below for reference:

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs

Notification No. 10/2017 – Integrated Tax

New Delhi, the 13th October, 2017

G.S.R. …..(E).— 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 persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act: Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.  

[F. No.349/74/2017-GST (Pt.)]

 

(Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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Government Notification in Hindi

Scroll below to read the notification in Hindi: Click here to register Private Limited Company, Public Limited Company or One Person Company.