QUESTION
There are 3 GST registration with Aggregate turnover 3 Cr for FY 17-18.

Breakup of the Turnover registration wise:-
Haryana 2.1 Cr
Delhi 0.9 Cr
Kerala Nil

Question is whether we have GST Tax Liability for all the 3 registration or only for Haryana Registration?

ANSWER

You are having 3 registrations having aggregate turnover of 3 Cr and registration wise turnover is as follows: Haryana 2.1 Cr, Delhi 0.9 Cr Kerala NIL.

Tax liability arises the moment when your threshold limit exceeds 20 lakhs and you become liable for registration. In your case as you are already registered in 3 states, therefore your GST liability arises in all respective states from where taxable supplies are made (in the instant situation in Haryana and Delhi).

It is to be noted that your aggregate turnover is exceeding 2 Cr, so you are liable for GST Audit and it will be done for all states including Kerala even if its individual turnover is NIL.