GST THRESHOLD LIMIT AS A WHOLE OR FOR EACH HEAD OF INCOME

[MVK TAXAUDIT]

GST Threshold Limit as a Whole or for each head of Income. Advice in following case :

A person has GST Registration, who is collecting GST on Rent from Commercial Property ( Income from House Property ). Now, He intends to take works contract, whether he has to collect GST since he is already having GST Registration ( even if his turnover under Income from Business does not exceed threshold limit ).

AI Summary

Aggregate turnover governs GST liability, so registered suppliers must charge GST on new taxable services under the same registration.
The registrant must treat all taxable supplies under the same GSTIN: GST liability is determined by aggregate turnover, not by separate heads of income. An existing GST registration covers new taxable services made by the registrant; the registrant should add the works contract service to the certificate and charge GST on that supply.