16 April 2018
it is a choice. if you wish to offer income to tax under presumptive option, you can file ITR-4. Compliance of maintaining purchase and sales records under GST has no bearing on 44AD
Then those who deal in seasonal goods whether they have to pay GST. i.e A person has stationery shop an he pay gst for stationery shop ,side by side he deals in seasonal goods ans has some commission income which he donot pay gst.So whether in IT file he can show all this income thought he does not have GST on all of them.
Sir actually his he dont charge gst on commission as he earn low commission may Rs 30 to 35 thousand yearly.If he charge gst no one is interest to give him work bcoz lots of people are there who do work without charging gst. Sir reality world is quite different from theorytical world.
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