Registration under GST

[mathur ramachandran]

My client has income of 18 Lakhs by way of supply of services and has agricultural income of 19 lakhs in FY 17-18 (period 1.7.17 to 31.3.18). He has not taken registration.Is he liable to take registration under GST. and if yes, what will be his GST liability for the FY 17-18 and what are the other consequences?

[Himansu Sekhar]

After crossing the exemption limit, he should pay the gst along with interest.

[KASTURI SETHI]

Threshold exemption of twenty lakhs in respect of supply of services is your constitutional right. You can apply within 30 days after crossing 20 lakhs.

AI Summary

Client Exceeded GST Exemption Limit with Combined Income; Registration Required and GST Payable with Interest. A client with an income of 18 lakhs from services and 19 lakhs from agriculture in FY 17-18 did not register for GST. The question posed was whether registration was required and the GST liability involved. One response indicated that GST should be paid with interest after exceeding the exemption limit. Another response noted that the threshold exemption for service supply is 20 lakhs, and registration can be applied for within 30 days of crossing this limit.