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??
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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