Goods and Services Tax – Started By: – Lakshmi NV – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – If an assesses turnover if below 20 Lakh he is not required to take registration under GST Act.my doubt is,if such person receives supplies from unregistered person more than ₹ 5000, whether he is liable to take registration under GST for payment of tax under reverse charge .What if a composition dear makes purchases from unregistered person.is the composition dealer liable for the payment of tax under reverse charge basis.Can he claim the amount paid under reverse as input credit in gst Return of Next Quarter – Reply By PAWAN KUMAR – The Reply = It is complusorily to take registration in case the person is :1.person making interstate
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