Dealer turnover increased every year compulsory

Not Compulsory

Under the GST Act, there is no provision that requires a registered dealer's sales turnover to increase every year. The sales turnover of a registered dealer depends on various factors such as market demand, competition, pricing strategy, economic conditions, and business operations.

In the case mentioned, if a registered dealer's sales turnover was Rs. 85 lakhs in the financial year 2021-22 and the sale of tyres was Rs. 80 lakhs in the financial year 2022-23, it means that the sales turnover decreased by Rs. 5 lakhs. However, it's important to note that the sales turnover of a registered dealer is calculated on an annual basis, and fluctuations may occur due to various factors.

Do not mix up Act with sales /turnover.