23 June 2026
We are providing labour contract services to a Trust/Foundation, and TDS is being deducted under Section 194C of the Income Tax Act. Our service income has exceeded ₹20 lakh, but we have not obtained GST registration.
In this situation:
Was GST registration mandatory for us? What are the consequences of not registering under GST after crossing the prescribed threshold limit? Does the fact that the services were provided to a Trust/Foundation have any impact on GST applicability or registration requirements?