REGISTRATION

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This discussion clarifies whether a doctor, whose TDS is deducted under Section 194J and whose income from a hospital exceeds Rs. 20 lakhs for FY 2019-20, requires GST registration. The consensus is that no registration is needed as the doctor's services are exempt from GST. This aligns with Section 23(1) of the GST Act, which exempts individuals solely engaged in supplying goods or services that are not liable to tax or are wholly exempt.

CA JAYESH RELKAR

CA JAYESH RELKAR (Querist)
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24 November 2020 If a doctor whose TDS is deducted u/s 194J and his income from hospital where he is providing services exceeds Rs. 20 lakhs for FY 2019-20, is required to take GST registration??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 November 2020 Not required to take registration as his service is exempt from GST.

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pradeep goyal

pradeep goyal (Expert)
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24 November 2020 23. Persons not liable for registration
(1) The following persons shall not be liable to registration, namely:––
(a) any person engaged exclusively in the business of supplying goods or
services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act.

as rightly stated by CA R SEETHARAMAN Ji, he is not required to take registration in terms of section 23(1)

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