Sales less than threshold limit

If the annual sales of a composite dealer is less than Rs.20,00,000/-, the threshold limit of mandatory registration under GST. Then whether the tax paid by him during such period, shall be refunded to him or not?
Replies (2)
not refundable
Originally posted by : Dalip Soni
If the annual sales of a composite dealer is less than Rs.20,00,000/-, the threshold limit of mandatory registration under GST. Then whether the tax paid by him during such period, shall be refunded to him or not?

Not Mandatory

If Voluntary Registation taken than GST Liability arise

GST Paid under Composition not refunded

 

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