How can justify turnover below threshold because small traders are not maintaining books.
Turnover will be checked through bank account or if the dealer is maintaining rough cash book then from there.
Section 35 cgst act gives no exemption to any one not even to those opting gor composite scheme so hv to maintain proper books and records.
If the dealer do not purchase stock in his name and uses a fake name then it will not be possible for Govt. to assertain his orignal purchase