Page 16 - Chapter 9 Registration

Ü Mahadev Enterprises is engaged in exclusive intra-State supply of goods from Himachal Pradesh,
Tripura and Uttarakhand. However, since it makes taxable supply of goods from one of the specified

Special Category States (i.e. Tripura), it will not be eligible for the higher threshold limit of ₹ 40 lakh.
Instead, the threshold limit for registration will be reduced to ₹ 10 lakh.
Conclusion:-

1) Ø Mahadev Enterprises is liable to be registered under GST law with the aggregate turnover of
₹56,90,000 (computed on all India basis) in Himachal Pradesh & Tripura since the applicable

threshold limit of registration in this case is ₹ 10 lakh.
Ø Further, he is not liable to be registered in Uttarakhand since he is not making any taxable supply
from Uttarakhand.
2) a) Ø If Mahadev Enterprises is dealing in taxable supply of goods only from Himachal Pradesh, the
applicable threshold limit of registration would be ₹ 40 lakh.

ØThus, it will not be liable for registration as its aggregate turnover would be ₹ 22,50,000.
b) ØIf Mahadev Enterprises is dealing in taxable supply of goods and services only from Himachal

Pradesh, then higher threshold limit of ₹ 40 lakh will not be applicable as the same applies
only in case of exclusive supply of goods.
Ø Therefore, the applicable threshold limit will be ₹ 20 lakh and hence, Mahadev Enterprises
will be liable to registration.

c) Ø In case of inter-State supplies of taxable goods other than notified handicraft goods or
notified hand-made products, section 24 requires compulsory registration irrespective of
the quantum of aggregate turnover.
Ø Thus, Mahadev Enterprises will be liable to registration.

06. Section 25:- Procedure for Registration
Section 25(1):- Where & by when to apply for registration?

CCP 09.06.16.00
State the time period within which registration needs to be obtained in each of the following
independent cases:-
(a) Person liable to register u/s 22 or 24 of CGST Act.
(b) Casual Taxable Person (CTP) or Non-Resident Taxable Person (NRTP).

Answer:-
As per section 25(1) of the CGST Act, 2017, the time-period within which registration needs to be obtained
under GST in various cases are as follows:-
(a) A Person who is liable to be registered under section 22 or section 24 needs to obtained registration

within 30 days from the date on which he becomes liable to registration in every state or union
territory from where he makes taxable supply.
(b) A CTP or NRTP must obtain registration at least 5 days prior to the commencement of its business.

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