is gst is required to be paid on Rs 20.00 lac threshold, when we cross the exemption limit of Rs 20.00 lacs for new registration in case of composition dealer. Kindly reply.
Relevant section and link.
As per the provision prescribe jn Section 32 of CGST , the person is not liable to collect & Charge GST. So that means only Registered person liable to pay GST & the threshold limit define in section 22 of CGST once crossed the person is liable to get himself registered , hence he is liable to pay gst only after the registration (on supply made after limit of 20lacs)
Note :As per Noti.10/2019 CT : the threshold limit in case of Goods is 40lac & 20 lac for service provider
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