Kollipara Sundaraiah (B.com) (3005 Points)
13 June 2022
CA Altamush Zafar
(GST Consultant)
(15986 Points)
Replied 13 June 2022
Yes assessment can be done u/s 63 of CGST Act
CA Rashmi Gandhi
(Chartered Accountant)
(86500 Points)
Replied 13 June 2022
CA Altamush Zafar
(GST Consultant)
(15986 Points)
Replied 13 June 2022
For services it is still 20 lakhs
Eswar Reddy S
(CFO- at NHTF)
(58275 Points)
Replied 13 June 2022
CA Rashmi Gandhi
(Chartered Accountant)
(86500 Points)
Replied 13 June 2022
CA Altamush Zafar
(GST Consultant)
(15986 Points)
Replied 13 June 2022
@ 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.
Eswar Reddy S
(CFO- at NHTF)
(58275 Points)
Replied 13 June 2022
CA Rashmi Gandhi
(Chartered Accountant)
(86500 Points)
Replied 13 June 2022
CA Rashmi Gandhi
(Chartered Accountant)
(86500 Points)
Replied 13 June 2022
@ CA Altamush Zafar
Except sales amount you are perfectly correct in your view.
CA Altamush Zafar
(GST Consultant)
(15986 Points)
Replied 13 June 2022
So???
It can also be of services...
Eswar Reddy S
(CFO- at NHTF)
(58275 Points)
Replied 13 June 2022
CA Rashmi Gandhi
(Chartered Accountant)
(86500 Points)
Replied 13 June 2022
Eswar Reddy S
(CFO- at NHTF)
(58275 Points)
Replied 13 June 2022
CA Altamush Zafar
(GST Consultant)
(15986 Points)
Replied 13 June 2022
@ 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
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