Question34: "Mr. X started professional services from Apr'18. Initially, he is not sure about his gross receipts during the year and in Dec'17, he finds that he is crossing the ceiling of 20 Lakhs and falls under GST ambit. Now query is that, whether Mr. X is need to pay GST from the day of crossing the limit of 20 L or he has to pay the amount retrospectively from Apr'18 for all previous receipts during the year.

Answer The person is liable to pay tax on taxable supplies if he is registered
The liability to get registered is given in section 22
So liability to pay tax arise after the liability to get registered is arised accordingly tax is to be paid on all the supplies made after crossing the limit given in section 22 (20 lacs) or
after the person get registered sou moto (Reply dt. 17/4/2018)