Migration to GST

[SUSHILKUMAR GOYAL]

I am registered under Service Tax Law having turnover of more than 10 lacs but less than 20 lacs. Whether I am required to migrate to GST under the situation when upto 20 lacs a person is not required to be registered under GST Law.

Suppose I choose not to migrate to GST with the expectation that the Govt may come out with a clarification and give relief in this regard. What will be the consequences if the Govt does not give relief as expected.

AI Summary

GST migration requirement: existing registered taxpayers must complete migration even where registration threshold may later exempt them.
The document presents two positions: one that interpretive doubts before GST implementation favour the taxpayer and may preclude action against non-migration, and another-following the draft law-that existing registered assessees are required to migrate into GST now, with the registration threshold applying only once GST is in force.