Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Notice issued below turnover limit by gst department

Kollipara Sundaraiah (B.com) (2963 Points)

13 June 2022

A Gst non registered business person sales turnover rs:32 lacs in f.y.21-22.
question:
any notice issued by gst department.

Reply
Follow
Share

27 Replies

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 13 June 2022

Yes assessment can be done u/s 63 of CGST Act

3 Like

Upgrade to CAclubindia Pro. Subscribe Now!

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 13 June 2022

No as no registration required till the turnover of Rs.4000000

2 Like

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 13 June 2022

For services it is still 20 lakhs

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 13 June 2022

If it is intrastate supply involving only goods then 40lacs is the turnover limit for GST registration

1 Like

CA Rashmi Gandhi (Chartered Accountant) (86308 Points)
Replied 13 June 2022

Here person made sales not providing services so limit is 40 lakhs.

Upgrade to CAclubindia Pro. Subscribe Now!

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 13 June 2022

@ Rashmi Gandhi

How did you know its not services but goods. The querist didn't mention any.

Moreover whenever the department is going to scrutinise unregistered persons on the basis of details from external sources then in most cases they won't know the business unless until if they are taking information from income tax returns and business type is mentioned correctly.

And even if he is providing goods the department can still give notice. There are many cases where compulsory registration is required. It will be the duty of the unregistered person to prove as to why he is eligible for non registration and non payment of GST.

Try to understand the query and situation first before answering.

1 Like