I am an online trainer and I am filing ITR3. I do not have a sole proprietorship registered yet. I am filing my returns as an individual for my business income.
Can you please guide as under what circumstance should I require to have a GST number, if at all?
Only if your turnover exceeded Rs. 20 lakhs in previous year (FY 2016-17) or your turnover has exceeded 20 lacs in current year. Turnover shall include Business Turnover, Rental Income (Non Residential), Commission Income etc.
CAclubindia
