GST applicability

[Ethirajan Parthasarathy]

A service provider whose annual turnover does not exceed ₹ 15,00,000/- gets himself registered under GST in view of GST liability under RCM on one time payment of fee to a Advocate.

Once he becomes a registered person under GST Law, I feel he is liable for tax on out word supplies even though the turnover does not exceeds ₹ 20,00,000/-

AI Summary

GST registration obligation: voluntary or reverse-charge registration obliges a person to levy and remit GST on outward supplies.
Once a person is registered under GST-whether voluntarily or because of a reverse charge obligation-the person must comply with GST law and account for tax on taxable outward supplies; if registration was obtained solely to discharge reverse charge and the person was otherwise exempt in the preceding year, the registration may be contestable to avoid unnecessary ongoing tax collection and compliance.