yup but depends on other condition like whether he is dealing in exempted goods. then no registration is required. but if he is dealing in taxable supply he must registered his firm under GST.
yes.. GST act specifically says that once turnover of (taxable +exempted ) assessee crosses Rs.20 lakhs then tax payer is liable for registration within 30 days from the date when turnover crosses 20 lakhs otherwise penalty for non registration will be levied by department
Guest
penalty will be levied for 35 lakhs or only the diff amount.i.e diff B/w 20 lacks and 35 lacks.
Under section 122(1) (xi) of Central Goods and Services Act, 2017 for non Registration despite being liable to register he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.
Guest
is tax evaded will be considered for 15 lakhs or for total 35 lakhs