Compulsory Registration U/s 24 of CGST Act, 2017 in case of Inter State Supply

As per Section 24 of CGST Act, 2017 in case of Inter State Supply of Goods or Services Compulsory registration is required to be obtained.

Issue : Small assessee especially service provider is required to obtain registration causing hardship to the small and medium industry

Examples :

(a) Guest lecturer invited as the faculty from other States.

(b) Examiner of the Educational Institution.

Suggestions :

Exemption of Rs.10 Lacs / Rs. 20 Lacs be provided equivalent to the erstwhile service tax law wherein SSI exemption was available to such supplier. Hence exemption from registration be provided to such supplier.

Recipient will pay tax u/s 5(4) of IGST Act which in result resolve the problem being faced by the small and medium entrepreneur.

Source- Suggestions on GST Implementation Issues by ICAI

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