Gst registration for inter state purchases

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 January 2018 Sir
I have started a new shop in Mumbai and purchase goods from Ahmedabad and delhi. All my sales are in retail in Mumbai.
MY QUESTION IS
1. Do i have to register for GST
2. If my turnover crosses RS. 20 LAKHS and register for GST will i be able to claim my past purchases as input credit
3. If i decide to open a e commerce page do i have to register for GST
4. Can i pay compostion tax

Please answer

Thanks

CA Suresh Jain

CA Suresh Jain (Expert)
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28 January 2018 1. You need not registered until your turnover reaches 20 Lakh,
2. No, credit shall not be available on past purchases, instead, it shall be available only on the stock lying on effective date of registration
3. The general view is that if you are taking orders through a web site you are an electronic commerce operator and liable for registration without a threshold limit but in my opinion you are not an electronic commerce operator as you are not engaged in supply of goods or service over electronic commerce which is different from the supply of goods through the orders procured thorough a web site.
4. You are eligible for Composition scheme, but not if you are supplying through an electronic commerce operator