eligibility criteria

This query is : Resolved

Kiran (Querist)
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24 July 2017 Hi what is the criteria for individuals to get registered under GST.. The law says 19 lakhs aggregate income..is this the income on which GST is levied. For example Mr.A has income from salary of Rs.12 Lakhs and Income from House property 8 lakhs.. Should he register or Mr.B has income from salary Rs.6 lakhs and Income from House property Rs.12 lakhs should he register or Mr.C having income from salary Rs.5 Lakhs and Income from house property Rs.20 lakhs which is covered by GST as service please guide thanks kiran

CA Sukesh Bhatia

CA Sukesh Bhatia (Expert)
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24 July 2017 GST is not applicable on Salary.
Ignore salary income, while calculating 20 lakhs limit. Your rental income from House Property is covered by GST. In case your income from rent of house property is more than 20 lakhs, then only you need to take GST registration.

Moreover rental income from residential property is also exempt from GST.

Kiran

Kiran (Querist)
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24 July 2017 Thank you sir how about income from business should we also exclude for the registration under GST for rent service..

CA Sukesh Bhatia

CA Sukesh Bhatia (Expert)
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24 July 2017 Business Income should be included.

Saket Agarwal

Saket Agarwal (Expert)
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24 July 2017 Hi,

With all due respect I would like to differ from what CA Sukesh has said.

The definition of "aggregate turnover" as per section 2(6) of the CGST Act includes the following:
(i) Taxable supplies
(ii) Exempt supplies
(iii) Exports
(iv) Inter-state supplies of persons having same PAN

Further definition of Exempt supplies as per section 2(47) of CGST Act includes goods/services which:
1. attract nil rate of tax
2. are wholly exempt from tax
3. are non-taxable supplies

Since point 3 above covers non-taxable supplies, salary would also get covered in the value of exempt supplies as it is not taxable i.e. there is no levy of GST on salary. Hence if covered in the value of exempt supplies it would also get covered in the value of "aggregate turnover" under point (ii).

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