Itr without gst registration


KVO Merau Kutchh

One of My New Client (Mason) working with some Labours (Masons and Cittal without material) to some construction company, Some Civil Er and Directly to Consumers. Payment received from Customers in his name and Issued to his co-workers. Don't have GST registration.

He filed his ITR AY 2017-18 T/O Rs. 44 Lakhs. Showing Profit Rs. 475000 in ITR 4.... In FY 2017-18

His income is more than Rs. 44 Lakhs and He want filing his ITR AY 2018-19.

How can I file this ITreturn? Can I file without GST registration? Is he required GST registration or No need? Bcoz, Doing pure Labour works with some helpers

 


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KVO Merau Kutchh

Heading:: 9954

1. Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

2.  Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

As such, the above exemption is not applicable if the individual does

a) construction work as a whole including labour

b)if such construction involve multiple units (more than one dwelling unit)


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Self Employed

Sir , pure labour work for Civil Er. as a contractor will be considered for turnover under GST

pure labour service provided for construction of residential house to individual (without material) will not be considered for GST purpose 

so as per my knowledge after bifuracating both the things if turnover exceeds 20 lakhs need to be registered

 

 
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KVO Merau Kutchh

For ITR query, he can file his income under presumptive assesment.....

But he cannot avoid any query from GST authority as seen from the aggregate turnover figures available here


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If pure labour no need for GST registeration

 
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"Do the Right Thing...!!!"

Originally posted by : Dhirajlal Rambhia
Heading:: 9954

1. Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

2.  Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

As such, the above exemption is not applicable if the individual does

a) construction work as a whole including labour

b)if such construction involve multiple units (more than one dwelling unit)

Than You for the Detailed reply Sir...

 

Yes Sir... I think the same way. But, Having Doubts in case GST authority asking the details how can/way reply by the Mason?


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"Do the Right Thing...!!!"

Dear Sir.,

As per SAC 9954 can I move ITR or Not?


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KVO Merau Kutchh

ITR is based on labour contract business, there you can opt for sec. 44AD..... but bifurcate labour charges for singular residential units (i.e. Nil GST TO) and taxable Turnover for easier response to GST. Check for any legitimate receipt of amount which may be just advance.


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"Do the Right Thing...!!!"

Dear Sir., it's mean?!

.

.
 
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KVO Merau Kutchh

Audit the figures as per rules and regulations ...

 
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