As per section 22(2) if a assessee i
s registered in service tax and his turnover is less that 20lakhs then weather he is lisble to register in gst or not??
Dear Sanchit ji,
As far as GST Enrollment is considered, all exisiting assessees are required to get enrolled irrespective of their turnover limits. Existing assessee means those who are alredy registered under existing acts(VAT, Excise, Service Tax, etc)
Registration will be done after GST comes into act. For those "enrolled" assessees whose turnover limit is less than 20 lacs...they will not be required to register (unless they opt so voluntarily).
As a conclusion, irrespective of the turnover limits, "enrollment" is cumpolsory for "existing" assessee. Enrollment does not itself means regsitration.
CAclubindia
