Registration when Turnover is less than 40 lacs

[Sundaraiah kollipara]

 Sir,

Client GST non-registered retail pharmacy business store maintained sales turnover Rs. 36 lacs f.y.24-25 itr returns filed every year.

Question:

Dealer non registered certificate issued by Chartered accountant sales turnover below rs:40 lacs threshold limit certificate compulsory provision applicable for gst act

AI Summary

GST registration threshold: businesses below the turnover limit need not register; question whether CA certificate is compulsory. Whether a retail pharmacy with annual turnover below the GST registration threshold must obtain a Chartered Accountant's certificate attesting non registration; registration depends on whether aggregate turnover exceeds the prescribed threshold, and the question is whether a CA certificate is a compulsory statutory precondition or merely evidentiary.