Itr without gst registration

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)

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

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

If pure labour no need for GST registeration

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?

Dear Sir.,

As per SAC 9954 can I move ITR or Not?

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.

Audit the figures as per rules and regulations ...

No question for apologizing My Dear ........

My intention gets fulfilled only if somebody understand my answer. Unless you understand completely, my work is just half done........

It will be my pleasure if you understand fully and get your question resolved, may be by repeated clarification sought.........

So, Good Luck..... & Enjoy .....

Good Luck 

& God bless.........

(note:: Understanding the basics is more important to its language)