LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Non gst declaration

02 July 2020

Hi I m starting selling product online for that shall I have to get Gst registration as my turn over is not exceed more then 10lakh..

kindly help me out my mobile no is 9323310418

Reply
Follow
Share

5 Replies

Shivam RC (Student) (23683 Points)
Replied 02 July 2020

Are you selling through an E-Comnerce operator ???

1 Like

sachin mody (14 Points)
Replied 02 July 2020

Yes want to start on Flipkart... but my turnover is less then 10 lakh then also I have to opt for gst or have to. give non Gst Declaration letter...

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 03 July 2020

Yes ,... in term of Section 24 of CGST act , (URD cannot supply Interstate, supply on behalf of E-commerce) you need to obtain Registration mandatory, even though your turnover in Fy is below the threshold limit as prescribed in Section 22 of CGST Act

Shivam RC (Student) (23683 Points)
Replied 03 July 2020

Then taking GST Registration is "MANDATORY."

Section 24 of the CGST Act 2017 enumerates certain cases where GST Registration is mandatory even though your Aggregate Turnover does not crosses the prescribed threshold limit.

As per clause (ix) of Section 24 of the CGST Act 2017, Persons who supply goods or services or both through an Electronic Commerce Operator ( like Flipkart, Amazon etc ) needs to take GST Registration mandatorily.

EXTRACT FROM THE Act :

(ix). "Persons who supply goods or services or both, other than supplies specified under sub-section [5] of Section 9, through such electronic commerce operator who is required to collect tax at source under Section 52."

Regards,
Shivam RC.

2 Like

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 03 July 2020

Dear Shivam
If the E-commerce is not deducting TCS , through whom he supplying then he is not liable to take registration mandatory. (Section 25(ix) does not invoke)

But as he is supplying online means he does Interstate sale (Goods) also , so the Section 24(1)(i) is invoked.