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GST Registration, Goods and Services Tax - GST

Issue Id: - 117519
Dated: 27-9-2021
By:- Karan Bansal
GST Registration

  • Contents

A person has a proprietorship firm. He is doing supply of stationery items, advertising, and some design work. Turnover from those activities is approx 14 lakh.

Also, he does printing work, he buys a paper from the vendor and gives it to the printer, so does this come under manufacturing or service? Turnover from this is ₹ 5 lakh.

So, when his turnover crosses 20 lakh from total business does he have to GST? Or when Service and Manufacturing separately cross 20 lakh he takes GST?

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Showing Replies 1 to 6 of 6 Records

1 Dated: 27-9-2021
By:- Ganeshan Kalyani

Applicability of GST is on "supply". So when the turnover crosses the threshold limit GST is payable. Apply for registration and after obtaining GSTIN (GST Registration Number) pay GST, file GSTR 3B, GSTR 1 and annual return as well.

2 Dated: 27-9-2021
By:- Ganeshan Kalyani

Sec. 2(6), “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

3 Dated: 27-9-2021

After crossing 20 lakhs, that person has to apply for GST registration. No separate benefit available.

4 Dated: 28-9-2021
By:- Shilpi Jain

Turnover she has to be seen for the PAN as a whole. in this case registration would be required.

5 Dated: 29-9-2021

Dear Querist,

You should not expect threshold of ₹ 20 lakhs and 40 lakhs both. If a person supplies both goods and services (taxable), he will get threshold of ₹ 20 lakhs only.

6 Dated: 5-10-2021
By:- Karan Bansal

Dear experts, thanks for your helpful replies.


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