A person has a proprietorship firm. He is doing supply of stationery items, advertising, and some design work. Turnover from those activities is approx 14 lakh.
Also, he does printing work, he buys a paper from the vendor and gives it to the printer, so does this come under manufacturing or service? Turnover from this is ₹ 5 lakh.
So, when his turnover crosses 20 lakh from total business does he have to GST? Or when Service and Manufacturing separately cross 20 lakh he takes GST?
Proprietorship Firm Must Register for GST Once Total Turnover Exceeds 20 Lakh, Including All Supplies Under Single PAN. A proprietorship firm engaged in supplying stationery, advertising, design, and printing services queries about GST registration requirements. The firm's total turnover is 19 lakh, with 14 lakh from stationery and related services, and 5 lakh from printing. The discussion clarifies that GST registration is required when the total turnover exceeds 20 lakh, considering the aggregate turnover for all supplies under a single PAN. The threshold for GST registration is 20 lakh for combined goods and services, without separate thresholds for each category. Experts advise applying for GST registration and fulfilling related tax filing obligations once the threshold is crossed. (AI Summary)