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If I have three branches in a single state and a single registration of all of them and their combine turnover crosses 20 lakhs I am liable to get registered, what if I take three different registration for all of my branches and their individual turnover does not cross 20 lakhs, will not be this beneficial for the businessman not to collect and pay GST?
You are wrong...... exclusion of inward supply does not mean it will be reduced from other taxable supplies. It simply means it won't be considered for calculating aggregate turnover.
in composition scheme during the year only inward supplies ( on which 5% gst paid),and no sales (outward supplies),to file GSTR 4 ,SHALL I SHOW AGGREGATE TURNOVER as 0 (zero)
Suppose Tata motors ki 2 branches ha in diff state mai and Tata salt ki bhi 2 branches ha in 2 state toh kiya Tata motors. K alag PAN and salt k alag PAN hoga
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