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Under 44ADA

653 views 3 replies

Abhay A

23 Points Posted on 31 January 2026

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.

Aashok Kumar Sharma

Finance/Compliance Consultant

62605 Points Posted on 01 February 2026

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:

Adv. Tauseef Farooque

Tax consultant

64 Points Posted on 03 February 2026

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.

Sandhya Garg

Finance Consultancy Services

179 Points Posted on 26 February 2026

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)