The Tax Publishers


Turnover of Assessee being Less Than Threshold Limit--Levy of GST

D.K. Saxena

The learned author tries to make analytical study of the issue as to whether tax can be demanded from any person even if his aggregate turnover is less than the threshold limit specified under section 22 of the CGST Act.

1. Incidence of tax under GST

As per sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"), central goods and services tax is leviable on all intra-State supplies of goods or services or both and the tax shall be paid by the taxable person.

The term "taxable person" is defined under clause (107) of section 2 of the CGST Act to mean a person who is registered or liable to be registered under section 22 or section 24 of the Act.


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