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Registration of Sole proprietorship business and enroll under GST

BISWANATH KUSHWAHABISWANATH KUSHWAHA Staff asked 10 months ago

Dear Sir
I wanted to ask a question that my one relative s have a garments shop in uttar pradesh his turnover is less than 20 lac but he purchase the garments from other state i.e kolkata, so pls tell me that can he registerd with gst or not,
regards..
biswanath

1 Answers
Best Answer
MANISH MALHOTRA FounderMANISH MALHOTRA Staff answered 10 months ago

Rference to section 24 of the CGST ACT, the following catagory of persons require a compulsory registration:

  1. persons making an inter-state taxable supply
  2. casual taxable persons making a taxable supply
  3. persons who are required to pay tax under reverse charge mechanism
  4. persons who are required to deduct tax at source
  5. persons who make supply on behalf of somebody else as an agent

if you do not fall under any of the above mentioned catagories, then there is no complusory registration as your turnover is less than the limit of Rs. 20 lacs.

I hope that your query is answered. if not please ask the further questions thank you
You may also refer this query https://www.gstseva.com/question/gst-registration/