Question4: Please intimate whether GSTIN registered supplier is suppose to pay GST from the beginning or he can avail the threshhold limit of 20/10 lacs Similarly whether composite registered supplier is suppose to pay GST under RCM on purchase of inputs

Answer: Please refer to Section 9 which contains as follow Section 9: Levy and collection. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person . Now Section 2(107) defines Taxable person as follow (107) 'taxable person' means a person who is registered or liable to be registered under section 22 or section 24; According to above provisions tax is to be paid by taxable person and taxable person is one who has got himself registered or liable to registered So if you are registered Sou motu even then you are required to pay tax It is not like Central excise or service tax The concept of small scale exemption is changed to threshold limit (Reply dt. 09/10/2017)