Under 44ADA

I'm a Architect cum Interior Designer, My Total Income is 16 Lakhs, i Dont have a Gst, and out of 16 Lakhs, I have received 12 Lakhs in cash, am i eligible to file under 44ADA? Do I need GST Registration?

Replies (3)
Quick Summary
Architect/interior designer with total income of 16 lakh can opt for presumptive taxation under Section 44ADA and declare 50% income. GST registration is not required as turnover is below 20 lakh. However, high cash receipts must comply with Section 269ST and proper documentation should be maintained.

An Architect/Interior Designer with ₹16 lakh receipts (even with high cash component) can legally opt for Section 44ADA, declare 50% presumptive income, and need not take GST registration as long as turnover stays below ₹20 lakh. However, high cash receipts demand strong documentation and caution to avoid income-tax scrutiny.

If you want, I can also:

An architecture/interior Designer are professional Services it can be declare in 44ADA presumptive income minimum 50%. 
GST Threshold limit of Services Rs.20Lakh therefore no need to take GST Registration.

Even though 44ADA is allowed:

  • Receiving ₹12 lakhs in cash (75%) is high.

  • Ensure compliance with Section 269ST (cash receipt limit ₹2 lakhs per person per transaction).

  • Maintain basic documentation for professional receipts.

  • GST registration not required (turnover < ₹20 lakhs)

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