For small businesses with turnover less than 20 lakhs only income tax return will be applicable that too when the income goes beyond 2.5 lakhs in case of individuals. Once the annual turnover crosses the 20/ 40/ 10 lakhs mark as prescribed, GST will be applicable. For small businesses with turnover less than 20 lakhs only income tax return will be applicable that too when the income goes beyond 2.5 lakhs in case of individuals. Once the annual turnover crosses the 20/ 40/ 10 lakhs mark as prescribed, GST will be applicable.
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