https://www.taxtmi.com/article/detailed?id=9713 Threshold for registration treats mixed suppliers as subject to a single aggregate ceiling under Section 22(1), obliging registration and compliance even where separate exemption limits for goods and services would not. This mismatch means very small businesses supplying both goods and services face mandatory registration, recordkeeping and return-filing burdens despite aggregate turnovers that, if assessed separately, would fall below tax-exemption floors, so the author urges raising the registration threshold for mixed suppliers and simplifying related compliance. en-us Tue, 16 Mar 2021 08:48:21 +0530 Tue, 16 Mar 2021 08:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9713 Threshold for registration treats mixed suppliers as subject to a single aggregate ceiling under Section 22(1), obliging registration and compliance even where separate exemption limits for goods and services would not. This mismatch means very small businesses supplying both goods and services face mandatory registration, recordkeeping and return-filing burdens despite aggregate turnovers that, if assessed separately, would fall below tax-exemption floors, so the author urges raising the registration threshold for mixed suppliers and simplifying related compliance. Articles Goods and Services Tax - GST Tue, 16 Mar 2021 08:48:21 +0530 https://www.taxtmi.com/article/detailed?id=9713