01 September 2020
A Doctor is practicing in a Clinic with a turnover of Rs.25 Lakhs which is fully exempt from GST and also having rental income of Rs. 3 Lakhs. In order to determine whether GST Registration is required one needs to see the total turnover i.e. turnover from practice + rental income i.e. 28 lakhs or only rental income 3 lakhs ? Whether he is liable to pay GST on rent or not?
01 September 2020
Aggregate (Total) turnover has to be seen to see the liability for registration u/s 22. Aggregate turnover includes exempted turnover. In your case, the turnover exceeds threshold limit of 20 lakhs. He would be liable to get registered and pay GST on rental income.
CAclubindia
