I operated a sole proprietorship POD clothing business from April 2025 to July 2025 using Shopify (my own website) and Qikink for fulfillment. My aggregate turnover was approximately ₹4.4 lakh, and I shipped products across India. I sold it only through my own website and no other platforms. I never registered for GST, and customers were not charged GST separately (Shopify prices were tax-inclusive). Was I legally required to obtain GST registration? If yes, what is the correct way to regularize the past period now?
Dear Querist,
Yes. If you were the seller and the clothing was supplied to customers outside your State, GST registration was mandatory despite turnover being only ₹4.4 lakh. Inter-State taxable supplies of goods generally require registration irrespective of turnover.
To regularise, have the Shopify and Qikink records reviewed.
For a more detailed review of your case, you may book a phone consultation.
CA Shubham Goyal
No there is no GST Default at your end and there is no need to regularise anything
Dear Sir,
Hope you are doing well.
Based on the facts provided, GST registration was not required. Although supplies were made across India, the sales were made through your own Shopify website and not through an e-commerce operator liable to collect TCS. Since the aggregate turnover was approximately ₹4.4 lakh, which is below the applicable registration threshold, no GST registration liability arose.
Accordingly, no GST regularisation is required for the period from April 2025 to July 2025, subject to verification that there were no other transactions or circumstances attracting compulsory GST registration.
Thanks & Regards,
Payal Chhajed
