17 April 2019
Query 1: If a voluntarily GST registered person thinks that "upto 20 lakhs limit, there is no GST" and files returns under zero rated, even though turnover did not exceed 20 lakhs for the financial year, what is the remedy? 1. Only intra state taxable services 2. Turnover lesser than 20 lakhs 3. Did not collect any GST nor raised any Invoice 4. No ITC availed Query 2: If liability arises, whether declared turnover can be considered as inclusive of GST, resulting in "Turnover declared in GSTR = Taxable turnover + GST at 18%"
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