Gstin information in itr

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Amit Bhatla

12 Points Posted on 07 April 2018

Hi,

The ITR forms which have been recently notified requests for mandatory GSTIN details of the taxpayer who are opting for presumptive income.

If the business turnover does not exceed the prescribed limit for GSTIN registration and the person is opting for tax under presumptive income, how will he be able to file the return?

E.g. The limit for GST registration is INR 20 lacs. Business income is only 5-6 lacs. Hence, GST registration is not mandatory. Now, if we have to file the return under presumptive income, how can we file the return without GST details?

Replies (4)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

212386 Points Posted on 07 April 2018

"If the business turnover does not exceed the prescribed limit for GSTIN registration and the person is opting for tax under presumptive income, how will he be able to file the return?"

The field is not mandatory.

If assessee has GSTIN....... he is required to fill the details, but not applicable for assessee not having GSTIN....

CA Mayur Todmal

Practicing CA

7756 Points Posted on 07 April 2018

Originally posted by : Dhirajlal Rambhia
	"If the business turnover does not exceed the prescribed limit for GSTIN registration and the person is opting for tax under presumptive income, how will he be able to file the return?" The field is not mandatory. If assessee has GSTIN....... he is required to fill the details, but not applicable for assessee not having GSTIN....