Liability for gst on crossing threshold limit.

As per the provision prescribe jn Section 32 of CGST , the person is not liable to collect & Charge GST. So that means only Registered person liable to pay GST & the threshold limit define in section 22 of CGST once crossed the person is liable to get himself registered , hence he is liable to pay gst only after the registration (on supply made after limit of 20lacs)

Note :As per Noti.10/2019 CT : the threshold limit in case of Goods is 40lac & 20 lac for service provider