Threshold limit under GST

[Anand Desai]

If any Service provider crosses Rs. 20 lakhs turnover limit in the Financial Year, then, whether he is liable to pay GST on the turnover over and above 20 lakhs or on the entire turnover?

Please also mention legal provisions in support of your reply.

Thank you.

AI Summary

Threshold registration: tax liability arises from the date turnover exceeds the threshold, with single invoice treatment disputed.
Under Section 22 a supplier becomes liable to register when his aggregate turnover in a financial year exceeds the statutory threshold and must obtain registration within one month, with tax payable from the date turnover crosses that threshold; voluntary registration makes tax payable from the effective registration date. A debated issue is whether a single supply that alone causes turnover to exceed the threshold renders the entire invoice taxable or only the portion after crossing the threshold, with commentators noting invoice splitting as a practical workaround.