Not register although liable for registration

nothing will happen until he got caught....once he got caught there may also be jail time ....period of which depends on the amount of tax evaded....if he don't have much transactions through banks then he may be escaped but if he has significant transactions through bank then he has a good reason to scare...
pls suggest him to get register as it will be cheaper than the consequences once he got caught.

According to Sec 22 every person whose turnover is more than 2

According to Sec 22 every person whose turnover is more than 20 lakh than he is liable to get registered and if he does not get registeref then he will liable for penalty of Rs 10000 or tax evaded whichever is higher as per section 122

As per section 23(6) provided that, where is person who is liable to be registered under GST ACT fails to obtain registration, the proper officer may, without prejudice to any action that is, may be taken under thia act, or any other law for the time being in force, proceed to register such person in the manner as may be preceibed.

Your 2 query answer; go under composition scheme.

Thank u guys