Return filing U/s 44ADA and GST registration

Gouri Sankar Tripathy (Employed) (78 Points)

15 December 2020  

Dear Experts,

A person is providing services to a company in the capacity of a professional (Full time). He is filing his IT return under section 44ADA considering Rs.21.00 lakhs as his gross receipts during the year. Does it make it mandatory at the same time for him to get a registration under GST as his Gross receipts/Turnover exceeds the threshold limit of 20 lakhs? Considering the above, he wants to know whether he can claim some legitimate reimbursement of expenses so that his gross receipts fall below the threshold limit of registration. Please suggest. Thank you