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Under sec 22(2)

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Abhishek trivedi

student

35 Points Posted on 24 April 2020

a person registered under the vat law as per old scheme whether he is liable to be registered under gst act

if his turnover is less than 40 lakh

Replies (2)

Quick Summary

This discussion clarifies GST registration requirements under Section 22(2) of the CGST Act. Even if your turnover is below the 40 lakh threshold, you may still need to register for GST if you are exclusively supplying goods. Previous VAT registration status is largely irrelevant; current supply activities are key. The threshold was 20 lakhs (or 10 lakhs for special category states) when GST was introduced in July 2017.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 24 April 2020

It is hardly matters whether he was registered in Erstwhile Act , but at present if he is engaged EXCLUSIVELY in supply of GOODS is liable to obtain Registration in term of Section 22 of CGST Act (40 lac threshold limit "exclusively goods" being inserted by Notification 10/2019 CT) .

Note : Effective from 1/4/2019

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 24 April 2020

Yes... I agreed to Mr Pankaj Rawat Ji reply.

@ Mr Abhishek Trivedi.,

Yes... The person liable to register under GST act as per said section. It's also applicable FY 17-18 from July-17. At that same time threshold limit is Rs 20 lakhs (for SCS 10lakhs).