Draft GST rules: Business entities have some serious concerns

The draft has been put in the public domain for comments by April 21

A goods supplier with annual turnover under Rs 20 lakh and not registered under the goods and services tax (GST) network might escape the need for prior online registration and Electronic Way (e-way) Bill for any consignment over Rs 50,000, with the onus falling on the registered recipient in that case.

According to the draft e-way rules, where goods and services go from an unregistered supplier to a recipient who is registered, the movement will be considered to be ‘caused by recipient if recipient is known at the time of commencement of movement of goods.’

The GST exemption limit is