Return for trunover under 20 lakhs

[ketan mehta]

To

The Experts

If a person has turn over less than 20 lakhs & he migrated from service tax/VAT to GST, can he issue invoices without GST? & in GST return how will these invoices will reflect since return is also required to upload for every GST no holder . Pl advice experts.

Regards

ketan

[Himansu Sekhar]

Once registered means you have to pay gst irrespective of your threshold limit. You need to charge gst in the invoices and upload the same

AI Summary

Registered person must charge GST on supplies - invoices must be reflected and uploaded in GST returns.
A person registered under GST must charge and remit GST on taxable supplies and issue GST invoices regardless of turnover exemption; migrated registrants must report and upload those invoices in the prescribed GST returns and comply with ongoing return filing obligations.