GST Consultant
15986 Points
Joined March 2013
@ 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.