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?

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.