jenni dcruz (1 Points)
22 July 2025Dear Sir/Madam
There is a housing society having around 85 members not registered under GST. They have undertaken major repair work last year around Rs. 50 lakhs but the supplier is an unregistered GST dealer. What will be the tax implications? Please advise how to rectify.
prasad Nilugal
( GST Practitioner & Accounts )
(14918 Points)
Replied 22 July 2025
In the prospective of the GST , If unregistered supplier has made repair work at your housing society of Rs 50/- Lacs , then he liable to take GST registration and issue your Housing society a GST Tax invoice, because threshold limit to obtain GST registration for taxable service provider as per section 22 of the CGST act is 20 Lac , and you have paid him 50 Lac , which is more than 20 Lac . Not only this work , considering other work he may have crossed his Turnover, over and above 20 Lac . He can not keep himself as unregistered, ones he crossed threshold limit , he has to obtain GST registration.
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