Page 4 - Chapter 9 Registration

Supplies of taxable goods by the one-man Not included as one person company is a
company set up in Z's name separate entity with separate PAN.

Value of supplies on which Z is liable to pay - Value of inward supplies on which tax is payable
tax under reverse charge mechanism (RCM) on RCM basis are excluded from the Agg. T/o.
Aggregate turnover of proprietorship firm
41.00
of Z

Computation of aggregate turnover of Z Ltd. - One Man company of Z:-
Particulars `in lakhs Reason
Supplies of taxable goods by one-man 2.70 [Taxable supplies are included in Agg. T/o]
company set up in Z's name

Aggregate turnover of Z Ltd. 2.70

CCP 09.02.03.00
A dealer 'X' has two offices – one in Delhi and another in Haryana. The aggregate turnover of both
the offices is ` 25 lakh, Determine whether Mr. X requires a registration under GST?
Answer :

Legal Provision:-
Ü As per section 22(1) of CGST Act, a supplier is liable to be registered in the State/Union territory
from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a
financial year exceeds the threshold limit.

Ü The threshold limit for a person making exclusive supply of services or supply of both goods
and services is as under:-
Ø ` 10 lakh for the Special Category States of Mizoram, Tripura, Manipur and Nagaland.

Ø ` 20 lakh for the rest of India.
Ü As per section 2(6) of CGST Act, aggregate turnover is computed on all India basis for persons
having same PAN.
Discussion & Conclusion:-
Ü In the given case, to decide whether 'X' is liable for registration, turnover of both the offices would

be taken into account and only if the same exceeds ` 20 lakh, the person is liable for registration.
Ü Thus, as the aggregate turnover of both the offices exceeds `20 lakh, it requires to obtain
registration in Delhi & Haryana separately.

Assumption:-
Ü It is assumed that Mr. X is not exclusively engaged in the supply of goods.
Ü It is also assumed that he is making taxable supplies from both the states.

CCP 09.02.04.00
Rishabh Enterprises- a sole proprietorship firm- started an air-conditioned restaurant in Virar,

Maharashtra in the month of February wherein the customers are served cooked food as well as cold
drinks/non-alcoholic beverages. In March, the firm opened a liquor shop in Raipur, Uttarakhand
for trading in alcoholic liquor for human consumption.
Determine whether Rishabh Enterprises is liable to be registered under GST law with the help of the

following information:

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