Is GST applicable for professional fees

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Is GST number necessary for professional like Doctor, Lawyer whose receipt is above 20 lacks?
Which ITR form should use to file return?
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" Is GST number necessary for professional like Doctor, Lawyer whose receipt is above 20 lacks?

Yes, if aggregate turnover has any fraction of (GST) taxable turnover, and as a whole exceed 20 lakhs.

Which ITR form should use to file return?

ITR 4 or ITR 3
 


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