A person was registered under service tax regime. His turnover never crossed Rs 20 lacs in service tax as well as GST regime thereafter.
He was alloted Provisional ID by service tax department but he did not migrate to GST. GSTIN Status as per GST portal as on date for provisional registartion granted is 'Not Migrated'.
Thereafter he took registartion in Year 2021 and continued therefater.
Query is -
1. What would be his status for period July 2017 to 2021 - ( IMHO, he is unregistered person during this period as he never migrated to GST)
2. Weather he is liable for tax during the above period (IMHO - He is not liable to tax as he was unregistered during the period and his tunover was less than Rs 20 Lacs)
Kindly advise.
Regards,
Debate on GST Registration for Individual Under Sections 9, 22, and 139; Turnover Below Rs 20 Lakhs Until 2021 A discussion on a forum addressed the GST registration status of an individual who did not migrate from the service tax regime to GST, despite being allotted a provisional ID. The individual's turnover never exceeded Rs 20 lakhs, raising questions about their registration status and tax liability from July 2017 to 2021. Various participants debated the implications of Sections 9, 22, and 139 of the GST Act, with differing interpretations on whether the individual was liable for registration and tax during this period. The consensus leaned towards the individual not being liable for tax before 2021, as their turnover was below the threshold. Some participants highlighted the complexity of the law and the need for further legal analysis to resolve the issue conclusively. (AI Summary)
TaxTMI 
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TaxTMI 
