Registration under GST for assessess having Turnover within 19 lakhs.

This query is : Resolved 

21 December 2016 Dear sir, i have a Retail Shop which has an annual turnover of Rs. 18 Lakhs. I make purchases of Goods from Bombay and the goods are transported to cuttack in cartoons after some days. If the Sales Tax authorities seize my goods, how will i prove to them that i fall within the Exemption Limit of Rs. 20 lakhs and hence i have not taken GSTN? How will i release my Goods?

21 December 2016 You can prove it with the help of your books of accounts.

21 December 2016 Sir i don't maintain proper books of accounts. As i mentioned its a small retail shop. In that case is it mandatory for me to take GSTN so that the sales tax authorities do not seize my goods?

22 December 2016 Sir GST has not become any law of the land it is only in the discussion phase you will be governed by the state laws existing at present

22 December 2016 Sir i meant the same. That after GST becomes applicable, and i fall within exemption limit and my goods are seized by sales tax authorities in Transit, then how will i prove that i havent taken regd under GST because i fall within exemption limit of Rs. 20 lakhs

20 July 2025 Hey! Here's what you need to know about GST registration and turnover limits:

1. GST Registration Threshold
As per current GST law, businesses with an aggregate turnover below Rs. 20 lakhs (Rs. 10 lakhs for some special category states) are exempted from mandatory GST registration.
So if your turnover is Rs. 18 lakhs, you are below the threshold, and GST registration is not mandatory.
2. Proving Exemption During Transit or Inspection
If your goods are seized by authorities during transit, to prove your exemption under GST, you should maintain proper records or books of accounts showing your turnover.
These records should include purchase bills, sale invoices, and bank statements to demonstrate that your turnover is below the threshold.
Even if you do not maintain formal books, keeping sales invoices, bills, and purchase records will help substantiate your claim.
3. If You Do Not Have Proper Books
Lack of proper books can make it difficult to prove your turnover is below the limit.
In such cases, authorities may insist on GST registration or levy penalties.
It is advisable to maintain at least basic records (invoices, bills) to avoid such issues.
4. Before GST Implementation
Until GST is fully implemented, you will continue to follow existing state VAT laws.
Your goods can be seized by sales tax officers under current laws if VAT rules are violated.
Under GST, goods in transit should carry e-way bills if applicable, even for unregistered persons beyond threshold.
5. Suggestion
Even if your turnover is below threshold, consider voluntary GST registration if you do interstate sales (like purchasing from Bombay and selling in Odisha).
This helps avoid hassles during transit, as unregistered interstate transport of goods without e-way bills can be problematic.


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