one person providing work contract services related to rumal hosiery and he has recieved payments around 22 lakh in a year and TDS @ 1% u/s 194c is deducted by creditor.
whether he is liable to get registered under gst ?
As per section 22(1) of CGST Act, every supplier/service provider shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs. 20 lakhs.
So, As your Turnover exceed 20 Lakhs in Financial year than you are liable to get GST registration.