Question ID :
44937
Service out of state by Non GST service provider
Whether Service by CA not having GST no ,can be provided out of state
Posted by
Mahesh Kumar
on
Dec 10, 2025
Filed Under
GST
Yes, it can be done, till the time the turnover of the CA (Service provider) do not exceed Rs. 20 lakhs. The compulsory registration under Section 24 for interstate supplies, has been relaxed only for service providers whose turnover is less than the threshold limit for obtaining registration, vide Notification issued in accordance with Section 23.
Posted by
SREENIVASULU THULASIRAM on
Dec 10, 2025
Answer ID :
86043
Issue Summary
Whether a Chartered Accountant (CA) not registered under GST can legally provide services to a client located in another State.
Applicable Law / Notifications
Section 22, CGST Act, 2017 – Persons liable for registration
Section 24, CGST Act, 2017 – Compulsory registration (inter-State supply)
Section 7, CGST Act, 2017 – Meaning of supply
Section 12(2), IGST Act, 2017 – Place of supply of services (general rule)
Notification No. 10/2017–IGST (Rate), dated 28-06-2017 – RCM categories (CA services not covered)
CBIC FAQs on GST Registration
Short Practical Answer
No.
A CA without GST registration cannot provide services to a client in another State, because inter-State supply of services requires compulsory GST registration, irrespective of turnover.
Posted by
CA. VAZ RYAN ASSIS on
Dec 17, 2025
Answer ID :
86069
Yes, if within threshold limit
Posted by
CA JEET REWRI on
Jan 21, 2026