Notice issued below turnover limit by gst department

Yes assessment can be done u/s 63 of CGST Act

For services it is still 20 lakhs

@ Rashmi Gandhi

How did you know its not services but goods. The querist didn't mention any.

Moreover whenever the department is going to scrutinise unregistered persons on the basis of details from external sources then in most cases they won't know the business unless until if they are taking information from income tax returns and business type is mentioned correctly.

And even if he is providing goods the department can still give notice. There are many cases where compulsory registration is required. It will be the duty of the unregistered person to prove as to why he is eligible for non registration and non payment of GST.

Try to understand the query and situation first before answering.

@ CA Altamush Zafar

Except sales amount you are perfectly correct in your view.

So???

It can also be of services...

@ Rashmi Gandhi

The sale word doesn't means only goods. It can also be of services or even immovable property 

No need to clarify the assumption.

Just don't assume.

Anyways the notice can still be given even for goods. The unregistered person can reply to the same as to why no registration needed