GST Registration

[Karan Bansal]

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?

[Ganeshan Kalyani]

Applicability of GST is on "supply". So when the turnover crosses the threshold limit GST is payable. Apply for registration and after obtaining GSTIN (GST Registration Number) pay GST, file GSTR 3B, GSTR 1 and annual return as well.

[Ganeshan Kalyani]

Sec. 2(6), “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

[KASTURI SETHI]

After crossing 20 lakhs, that person has to apply for GST registration. No separate benefit available.

[Shilpi Jain]

Turnover she has to be seen for the PAN as a whole. in this case registration would be required.

[KASTURI SETHI]

Dear Querist,

You should not expect threshold of ₹ 20 lakhs and40 lakhs both. If a person supplies both goods and services (taxable), he will get threshold of ₹ 20 lakhs only.

[Karan Bansal]

Dear experts, thanks for your helpful replies.

AI Summary

GST registration threshold applies to aggregate turnover across PAN; crossing it mandates registration and statutory GST compliance. GST registration is required when a person's aggregate turnover across all supplies computed on the PAN exceeds the statutory threshold. Aggregate turnover combines taxable, exempt, export and inter-State supplies (excluding specified taxes and reverse charge inward supplies). Multiple business activities of a proprietor are aggregated for this purpose, and mixed goods and services supplies do not receive separate thresholds; once the combined turnover criterion is met the person must register and fulfil GST filing and payment obligations.