Dear Sir/Madam,

I seek your kind guidance on the following GST-related queries:

Threshold Limit Calculation:
Is the GST threshold limit (₹20 lakhs for services and ₹40 lakhs for goods) determined based on the aggregate turnover within a particular financial year, or does it include the cumulative turnover of the entity across multiple financial years?

Taxable Turnover Upon Exceeding Threshold:
In the event that the aggregate turnover crosses the applicable threshold limit in a financial year, will GST be applicable on:
a) The entire turnover in that relevant financial year, or
b) Only the turnover in excess of the threshold limit?

I would appreciate your expert advice on the above queries for better compliance.

Thank you in advance.

Warm regards,

Dear All

Can I transfer GST -Electronic Credit ledger balance -Cess to CGST and SGST ledger ?

Thanks in advance

Dear Sir,

An Individual is expressing an interest in getting New GST Registration. He is engaged in to the business of Coaching Classes. Kindly share me the list of documents required for getting him New GST Registration and under which scheme should the New GST Registration should be opted for, kindly advice. Also, do let me know the % of GST required to be charge on the Coaching Classes. Is it mandatory to have a Professional Tax Registration prior obtaining New GST Registration, kindly advice.

Warm Regards,
Aditya Ghatge

As per the recent Notification No. 08/2025 and Notification No. 05/2025, is a hotel mandatorily required to charge 18% GST on restaurant services if it had any room bookings with a tariff exceeding Rs. 7,500 per day in the previous financial year? Does the hotel have the option to charge 5% GST on restaurant services without ITC, even if it had room tariffs exceeding Rs. 7,500 per day in the previous year

Good morning sir/s, what is the rate of tax for sweet and khara whose sale exceeds 1.5 crore in FY2024-25 who is in composite and paying 1% tax

Good morning sir/s,

Can we avail/claim of ITC on Purchase of Cement, Tiles and other construction materials for rental property, which is lettable and GST is going to be paid on receipts of rent, since the property is in furtherance of business

As per this notification
a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely
and as per the following condition:
(vi) the registered recipient shall move the said goods from place of registered supplier –
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; OR
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;

SO MY QUERY IS THAT AS PER POINT (b) ABOVE THE REGISTERED RECIPIENT CAN RECEIVE GOODS FROM SUPPLIER TO THE REGISTERED WAREHOUSE FROM WHERE HE WILL FURTHER MOVE THE GOODS TO THE PORT ETC.
HERE WHAT IS INCLUDED UNDER REGISTERED WAREHOUSE - WILL HIS OWN OFFICE/ GODOWN ALSO INCLUDED UNDER REGISTERED WAREHOUSE.

PLS CLARIFY

My Query is that if a person has been issued demand order u/s 73 denying Input Credit as per section 16(4) and such person failed to apply for Application of Rectification of Order by 08-04-2025. Then Whether he may apply in Amnesty Scheme u/s 128(A)? The demand u/s 73 pertains entirely on denial of input Credit.

is there any RCM applicability on sample fees paid to local authority like punjab pollution control board ?????????

Hi All
My company is located in Maharashtra (registered place for GST). I do centralised billing from Maharashtra. I have branches at Banglore and Delhi where I have taken office on rent where vendor is charging me CGST and SGST as POS is Banglore and Delhi respectively. Can Vendor give me bill charging IGST? Can I avail credit of IGST if charged by vendor?

Thanks in advance.