As per the definition in GST:
1) Section 2(112) of CGST “turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.
2) As mention in section 2(112) that turnover is only with respect to taxable person which is defined in section 2(107) as “taxable person” means a person who is registered or liable to be registered under section 22 or section 24
3) Section 22 is about person liable to be registered under CSGT and Section 24 is about compulsary registration in certain cases.
Question: My question is that since the turnover is only with respect to taxable person who is either registered under GST or is liable to be registered under GST and this act doesn't have restrospective effect, then if a person is not registered under previous act i.e. vat then in such situation his turnover in previous year should be 'zero' for GSTR 1 even though he was carrying on business or profession in the previous year.
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