Exempted income -GST Payable suomoto -

[SIVARAMA KUMAR]

Dear experts,

Is there any provision under the GST act which prohibits a registered dealer who has not opted for composition scheme, to Pay Gst on his exempted income (without collecting it from consumers ) out of his pocket in cash ( No ITC would be availed or adjusted)

AI Summary

GST on exempt supplies cannot be voluntarily paid; tax applies only when charged and invoiced on taxable supplies.
GST is a tax on the value of taxable outward supply and applies only when a registered person charges tax on the invoice; exempt supplies are not subject to GST, and a supplier cannot lawfully convert an exempt supply into a taxable one by voluntarily depositing GST outside the invoicing and accounting regime.