Finance/Compliance Consultant
75642 Points
Posted on 08 November 2026
44AD doesn't decide GST registration:
• Income-tax presumptive taxation (44AD) is unrelated to GST. GST registration depends on aggregate turnover exceeding Rs 40 lakh (goods, in most States) or Rs 20 lakh (services), or compulsory categories (inter-State supply of goods, e-commerce sales, etc.).
• So declaring turnover above Rs 20 lakh in ITR doesn't automatically mandate GST registration if you only supply goods (threshold Rs 40 lakh), or if supplies are exempt.
• But if your service turnover exceeds Rs 20 lakh, or goods turnover exceeds Rs 40 lakh, registration is required. Mismatches between ITR turnover and GST data are used by the department to identify unregistered businesses.