Any Indian person or entity that supplies goods or services anywhere in the country with an annual aggregate turnover over Rs40 lakhs is required to obtain GST registration. In states like Manipur ...

GST registration is mandatory for businesses exceeding a turnover of ₹40 lakh (₹10 lakh for special category states).

Madras High Court held that obtaining GST registration and payment of tax after inspection cannot be said to be voluntary conduct of the assessee. The same amounts to deliberate attempt to evade ...