TaxTMI 
TaxTMI 
An HUF was registered for GST in FY2018-19. Its gross GST turnover (office rent, car hire charges) was 15.50 lakhs before it opted for registration. After registration, there was no further income. So, no GST was charged/paid. It filed NIL returns. In FY2019-20, it will be required to charge GST on the entire turnover? I.e. even before it reaches 20 lakhs? Or charge GST only after it crosses 20 lakhs?
Threshold Limit
18 Apr 2019 
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Voluntary registration makes an entity a taxable person required to charge GST on post registration supplies, without threshold exemption.
Voluntary registration converts the registrant into a taxable person and all provisions applicable to registered persons apply from the date of registration; supplies made after registration must attract and be accounted for GST from the first rupee, with no post-registration threshold exemption. If turnover before registration was below the threshold, the registrant may seek cancellation, otherwise they must file returns and account for tax on post-registration supplies, filing NIL returns where appropriate. (AI Summary)
Voluntary registration converts the registrant into a taxable person and all provisions applicable to registered persons apply from the date of registration; supplies made after registration must attract and be accounted for GST from the first rupee, with no post-registration threshold exemption. If turnover before registration was below the threshold, the registrant may seek cancellation, otherwise they must file returns and account for tax on post-registration supplies, filing NIL returns where appropriate. (AI Summary)