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Question ID : 36884

GST registration req.

A person has an export service for around 10 Lakh in a FY.So he has to register under GST u/Sec.24.The same person is running a resort service with 4 lakh p.a.Then whether his resort service will also have to be registered/come under GST since he is liable to register because of export. ie whether every line of business has to be registered even if his aggregate TO is less than 20Lakh but he has to take registration u/Se.24 for any one type of business? Also, whether registration under export of services or goods is compulsory u/sec24 if he doesn't want to claim input credit?

Posted by AJESH V JOHN on Dec 07, 2018

Filed Under GST

Answer ID : 76045

Yes, assuming same "PAN-holder" is undertaking both lines of businesses, once requirement to register triggers u/s 24, threshold benefit for same or other lines of business no longer available u/s 22. Credit is a bye-product of registration and not the reason for registration. Export supplies mandate registration even if credit is given up.

Posted by CA. JATIN CHRISTOPHER A on Dec 10, 2018