Gst threshold limit and tax liability

Krishna Murty (x) (161 Points)

02 May 2018  

Sir

I am having a Professional Receipts of Rs.15 Lakhs P.A. in my individual capacity and I am a partner in Professonal Partnership firm with seperate PAN, its Turnover was Rs.12 Lakhs P.A. My self and Partnership both are unregistered under GST. Is there any clubbing provision in GST Act to arrive thresold limit of Rs.20 Lakhs.