16 June 2017
A CA wi5h CPE from 2003 àfter reti4ement from service was not doing Praçtice Since Staert due to Ill health due to Servical Spondelights Sever Pain But R3gula4ly Filing ST 3 Ret of Zero T/o Receipts .in view of 20 Lakh Exeption in Gst , is he Reqd to Reg.in Gst pl Guide Op goyàl.