OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. Unlike erstwhile indirect tax regime, GST promises seamless credit on goods and services across the entire supply chain with some exceptions. In this webinar, we shall understand and analyse the provisions related to Input Tax Credit under the GST law
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. Unlike erstwhile indirect tax regime, GST promises seamless credit on goods and services across the entire supply chain with some exceptions. In this webinar, we shall understand and analyse the provisions related to Input Tax Credit under the GST law
OBJECTIVE
Goods and Services Tax (GST) is the Indirect Tax levied in India introduced in July 2017 which was one of the most important reforms in the Indian Economy. GST subsumed various indirect laws in the country and the led to the formation of a common national market. In this webinar, we shall examine and understand the various registrations under the GST Law.
Presentation on the Indirect Tax system in India, the need for tax reforms, the journey to GST, basic understanding and features of GST and the benefits of GST.
With the introduction of the concept of GST Audit, it is important to know and taken int consideration various facts that is needed before we conduct GST Audit. In this presentation, we have covered the concept of filing of GSTR 9C, its applicability and various other topics that one should take care of. The presentation also covers an example of GSTR 9C based upon a hypothetical case. The PPT is a one shot compilation of various topics associated with GSTR 9C - GST Audit.
This Power Point presentation is the latest in the series of GST related slides uploaded by me earlier. This Specifically discusses the Concept of CGST, SGST and IGST. Examples and illustrations have been given to help in understanding.
Ms. Suchitra Kumari has assisted me in editing these slides
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. GST is payable on the supply of goods or services. In this webinar, we will be able to understand and analyse the provisions related to time and value of supply under GST.
Introduction
This PPT explains the complete procedure regarding the GST registration in India. It also explains the complete registration rules as per GST act. This presentation also covers practical aspects to the GST registration in India. If you want to get the GST registration online, then you are at the right place.
Brief Registration rules
1. Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10 lakh.
2. To be eligible for GST registration, the person must have a valid PAN number (passport in case of non resident).
3. The GST registration is taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi.
4. Turnover for registration is to be calculated on all India bases and not on state wise.
E.g. if you have business one at Delhi and another is in Uttar Pradesh, then for GST registration the total combine turnover of Delhi and UP is to be taken.
5. Person must apply for GST registration within 30 days of becoming liable for GST registration.
6. If a person wants to add a branch outside the state, then he shall need to apply for another GST registration in the respective state.
7. A person registered under GST voluntarily shall need to comply with GST like any other registered person.
Mandatory Registration
Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatory registration.
Kindly read the presentation to know the complete information and procedure about the GST registration.
About the Author
This presentation has been prepared by CA Paras Mehra, who is professionally associated with www.hubco.in, an online legal website which deals in online GST registration, GST return filing, Company registration, Nidhi Company registration, Compliances etc.
The PPT about GSTR-1 , How to filling GSTRR-1 Step by Step all Details here by CA Sanjiv Nanda. .
Mostly people is confused how to file GSTR-1 so this PPT help That people .
OBJECTIVE
Goods and Services Tax (GST) is the Indirect Tax levied in India introduced in July 2017 which was one of the most important reforms in the Indian Economy. GST subsumed various indirect laws in the country and the led to the formation of a common national market. In this webinar, we shall examine and understand the various registrations under the GST Law.
Presentation on the Indirect Tax system in India, the need for tax reforms, the journey to GST, basic understanding and features of GST and the benefits of GST.
With the introduction of the concept of GST Audit, it is important to know and taken int consideration various facts that is needed before we conduct GST Audit. In this presentation, we have covered the concept of filing of GSTR 9C, its applicability and various other topics that one should take care of. The presentation also covers an example of GSTR 9C based upon a hypothetical case. The PPT is a one shot compilation of various topics associated with GSTR 9C - GST Audit.
This Power Point presentation is the latest in the series of GST related slides uploaded by me earlier. This Specifically discusses the Concept of CGST, SGST and IGST. Examples and illustrations have been given to help in understanding.
Ms. Suchitra Kumari has assisted me in editing these slides
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. GST is payable on the supply of goods or services. In this webinar, we will be able to understand and analyse the provisions related to time and value of supply under GST.
Introduction
This PPT explains the complete procedure regarding the GST registration in India. It also explains the complete registration rules as per GST act. This presentation also covers practical aspects to the GST registration in India. If you want to get the GST registration online, then you are at the right place.
Brief Registration rules
1. Every person shall be liable to be registered under GST if the total turnover (including exempt supplies) crosses the of Rs.20 lakh in a financial year. However, for north eastern states, the turnover limit is Rs.10 lakh.
2. To be eligible for GST registration, the person must have a valid PAN number (passport in case of non resident).
3. The GST registration is taken from the place where supply is executed. E.g. Mr. A is selling goods from his godown in Laxmi Nagar Delhi, and then he is liable to take registration from Laxmi Nagar, Delhi.
4. Turnover for registration is to be calculated on all India bases and not on state wise.
E.g. if you have business one at Delhi and another is in Uttar Pradesh, then for GST registration the total combine turnover of Delhi and UP is to be taken.
5. Person must apply for GST registration within 30 days of becoming liable for GST registration.
6. If a person wants to add a branch outside the state, then he shall need to apply for another GST registration in the respective state.
7. A person registered under GST voluntarily shall need to comply with GST like any other registered person.
Mandatory Registration
Further, there are another categories of taxpayers who are required to take GST registration in India irrespective of the turnover, i.e. even if the person has Re.1 turnover, he needs to get GST registration if he falls under the categories of mandatory registration.
Kindly read the presentation to know the complete information and procedure about the GST registration.
About the Author
This presentation has been prepared by CA Paras Mehra, who is professionally associated with www.hubco.in, an online legal website which deals in online GST registration, GST return filing, Company registration, Nidhi Company registration, Compliances etc.
The PPT about GSTR-1 , How to filling GSTRR-1 Step by Step all Details here by CA Sanjiv Nanda. .
Mostly people is confused how to file GSTR-1 so this PPT help That people .
This article comprises of basic compliances which every assessee shall be liable to comply with and in case, it defaults in complying with the same, he shall be subject to penalty and interest.
CA Ashish Garg
GST returns types, applicability of returns with due date to different assessees, CGST, IGST, SGST, Returns for regular Dealer, Composition Dealer, Annual return,Monthly return, Quarterly Return
Transitional provisions and CTD draft rules under GST in Indiasanjay gupta
Transitional provisions and rules notified in GST in India for migration and availing credits on stock in hand and draft rules for CTD ( Credit transfer document)
Different types of GST returns to be filed under GST Act.pdfThe Tax Planet
Under GST Act, there are 22 types of GST returns. Out of which, only 11 GST returns are active, 3 are suspended, and 8 view-only in nature. The number and type of GST return must file are based on the type of the registered taxpayer, which include regular taxpayers, composition taxable persons, e-commerce operators, TDS deductor, non-resident taxpayer, Input Service Distributor(ISD), casual taxable persons, etc. If you want to know more about the types of GST returns to be filed under GST Act. Read the entire article: https://www.thetaxplanet.com/blog/different-types-of-gst-returns-to-be-filed-under-gst-act
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
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𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
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"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
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Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
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It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
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Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
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A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
2. 1. AS PER THRESHOLD LIMIT
Aggregate turnover Aggregate turnover
Exceeds 10 lacs Exceeds 20 lacs
2. Every person who is registered on the day immediately preceding the appointed day
3.TRANSFER OF BUSINESS:
Special category
states
Transfer of Business as
a Going Concern
Transfer on account of amalgamation or de-
merger of two or more companies by an
order of a High Court
Other than special category
states
MANDATORY REGISTRATION
3. WHEN THRESHOLD LIMIT NOT APPLICABLE
Persons making any inter-State taxable supply
Casual taxable persons & non-resident taxable persons
Persons who are required to pay tax under reverse charge
Persons who are required to deduct/collect tax
Persons who supply goods and / or services on behalf of other registered
taxable persons whether as an agent or otherwise
Input Service Distributor.
Persons who supply goods through electronic commerce operator who is
required to collect tax (other than on which electronic commerce
operator is required to pay tax)
Every Electronic Commerce Operator
Every person supplying online information and database access, or retrieval
services from a place outside India to a person in India, other than a registered
taxable person.
Such other person or class of persons notified by the Central Government or a
4. VOLUNTARY REGISTRATION
Person may obtain registration voluntary.
He is required to commence business with in 6 months
Can not apply for cancellation before expiry of a period of 1 year
SUO-MOTO REGISTRATION
Where during course of any survey , he finds that person is liable but
failed to obtain registration, then Proper officer may proceed to register
such person.
Will issue order in FORM GST REG-11.
Person has to submit application with in 90 days, if not filed appeal.
If appeal filed and uphold good, then apply with in 30 days of order
5. TIME LIMIT FOR TAKING REGISTRATION
CASUAL TAXABLE
PERSON/NON-
RRESIDENT
TAXABLE PERSON
OTHERS
With in 30 days on which person
becomes liable.
5 Days prior to
commencement of business
6. A.K. BATRA &
ASSOCIATES
6
•Date of expiry of successive payment / statement
•If no successive account then earliest of :
•Date of issue of invoice
•Date of receipt of payment
AGGREGATE TURNOVER [Section 2(6) of CGST ACT, 2016]
"Aggregate Turnover" means the aggregate value
of all
Taxable
• Non-taxable supplies
• Exempt supplies and
• Exports of goods and/or services
• To be computed on all India basis , and
• Excludes taxes, if any, charged under the CGST Act,
SGST Act and the IGST Act
Explanation- Aggregate Turnover does not include:
• Value of supplies on which tax is paid under reverse
charge
• Value of inward supplies
7. ISSUES RELATED TO EXISTING REGISTERED PERSONS
Person registered under earlier laws and having valid PAN
shall be issued a certificate of registration with GSTIN on
provisional basis.
Provisional certificate will be replaced by Final Certificate if
conditions complied, otherwise liable to be cancelled.
Person not liable to be registered now has 2 options:
Migrate into GST-then apply for cancellation in form GST reg-28
with in 30 days.
Apply for cancellation before appointed day.
8. PROCEDURE FOR REGISTRATION
Issuance of Final Certificate in Form GST REG-06
Enrollment on GST portal by validating mobile no. and E-mail .
Issuance of Provisional registration in form GST REG-25.
Furnishing of information in form GST REG-24.
Cancellation of registration by passing order in Form GST REG-26 and
SCN in form GST REG-27.
SCN can be vacate by order in form GST REG-19
Apply for cancellation , if not liable to be registered in form GST REG-
28.
9. Registration Structure
1st 2nd& Digit
State Code
3rd 12ndto Digit
PAN
13th to 14th Digit
alpha-numeric – 1 to 9 and then A to Z
15th Digit
Check Digit
State wise PAN-
based
15 digit GSTIN
10. PROCEDURE FOR AMENDMENT OF REGISTRATION
1. Inform in form GST REG-13 with in
15 days of change.
2. Certificate shall stand amended
under form GST REG-13 on common
portal.
3. If officer is not satisfied with the
information, then he will:
a) Issue notice in form GST REG 03
with in 15 days.
b) Reply in form GST Reg-04 with in 7
days.
c) If still not satisfied, reject application
and pass an order in form GST
REG-05.
d) If satisfied, approve in form GST
REG-14 with in 7 days of
clarification.
4. If officer fails to take action, deemed
amended.
If change related to other
events
If change related to
following events
Legal name of business
Address of principal/additional place
of business.
Addition/deletion of
partners/directors
1. Proper officer after verification,
approve application in form GST
REG-14 with in 15 days of
application receipt.
NOTE: If change relates to Below
matters, like:
Legal name of business
Addition/deletion of
partners/directors
it shall be applicable for all
registrations obtained on the same
PAN.
11. CANCELLATION OF REGISTRATION
PROPER
OFFICER
SUO-MOTO
. If business has been:
Discontinued, or
Transferred fully(incl death)
Amalgamation/demerger
2. Change in constitution of
business
3. Voluntary registration person
is no longer liable to be
registered u/s 22 or 24.
Contravention of provisions as
prescribed.
Composition scheme tax payer has
not furnished returns for 3 consecutive
tax periods.
Other than composite , person has
not furnished returns for a continuous
period of 6 months.
Voluntary registration person has not
commence business with in 6 months.
Registration obtained by
fraud/suppression of facts.
Not conducting business from
declared place.
Issuing invoice/bill of supply in
violation of GST provisions.
12. NOTES:
Cancellation of Registration under CGST Act shall be deemed to be a
cancellation under SGST/UTGST.
I.E state wise cancellation will be occurred not branch wise.
Cancellation will not affect the tax liability prior to date of cancellation,
whether determined before/ after cancellation.
Persons who has taken voluntary registration, cant apply for cancellation
before expiry of a period of 1 year.
13. PROCEDURE FOR CANCELLATION OF REGISTRATION
Apply in
form GST
REG-14 with
in 3o days
If satisfied, drop
proceedings and
pass order in form
GST REG-19.
If not satisfied,
pass order of
cancellation in form
GST REG-18 with in
30 days.
Proper officer will issue notice in form GST REG-16 With
in 7 DAYS.
Reply shall be furnished in Form REG-17
Person shall furnish a final return with in 3 months of date
of cancellation/date of order of cancellation, whichever is
later.
Such person shall pay an amount as per prescribed
rules.
SUO-MOTO
CANCELLATION
CANCELLATION BY PROPER
OFFICER
14. Apply to officer in Form GST REG-20 with in 30 days of service of
cancellation order.
Proper officer will issue SCN in Form GST REG-22
Applicant will furnish reply in form GST REG-23 with in 7 days of service
of notice.
Apply to officer in Form GST REG-20.
REVOCATION OF CANCELLATION ORDER
Satisfaction of Proper Officer , with in 30 days
May revoke
cancellation in
form GST REG-
21
Reject
application by
order in form
GST REG-05
15. CHECK YOUR KNOWLEDGE
Example-1 Mr. Birbal makes a supply of Rs. 8 lacs on his own account and he also acts as an
agent on behalf of his principal Mr Akbar. On behalf of his principal he makes a turnover of
Rs 13 Lacs . Hence total supply will be aggregated to Rs 21 Lacs.
Example-2 Mr Birbal ( job worker) on receiving the goods from the principal and after
doing necessary processing on the goods, return the goods to principal or make supply
as per the instruction of principal.
As per this provision, such supply will not be counted in the turnover of job-worker but will
be included in the turnover of principal.
Example-3 Mr. X, a supplier, located in Delhi has aggregate turnover of Rs. 8 lakhs in FY
2017-18. His turnover reaches to Rs. 20 lakhs in December 2018 i.e. in the FY 2018-19.
Whether Mr. is liable to mandatory registration?
Solution: Section does not specify that the aggregate value of turnover shall be
computed for the previous Financial Year. Therefore anytime in the current
financial year if the aggregate turnover exceeds Rs. 20 lakhs or 10 Lakhs as the case
may be the supplier needs to apply for registration on reaching of turnover of Rs. 20
lakhs or 10 lakhs.
In the present case, turnover of Mr. X reaches Rs. 20 lakhs in December 2018 therefore
he shall apply for registration in the month of December 2018 itself.
However, Mr. X can apply for voluntary registration even if his turnover does not reach Rs.
20 lakhs or 10 lakhs as the case may be
Example-4 Mr X has turnover of Rs 25 lacs in respect of goods which are not liable to tax
in GST. He has also turnover of Rs 5 lacs of taxable goods. In this case total turnover
is more than Rs.20 lacs, hence liable for registration. In this case if, he has turnover only
of non-taxable supply of say of Rs 30 lacs , then he is not liable for registration ,even if
turnover crosses the limit of Rs. 20 Lacs.
Editor's Notes
NOTE: Any rejection/approval of amendments under CGST/SGST/UTGST shall be deemed to be a rejection/approval of amendments under CGST/SGST/UTGST .