Migrated to GST with less than 20 Lakh turnover

[Ranjit Abraham]

I have a sole proprietorship firm registered under Central Board of Excise and Customs i.e, service tax registration.

My nature of business is Website Designing. I have a turnover of Rs. Five lakhs p.a.

Recently its migrated to GST portal and GST registration number was generated.

Earlier I dint charge any tax on invoice because it was exempted (below 10 lakhs).

Q.1: Now under GST do I have to charge tax?

Q.2: If yes, can I cancel my GST and continue with old billing?

Q.3: I dont see any option to cancel GST from portal. How to do that?

Q.4: After cancellation of GST, can I provide service under old registration and continue my business as before?

AI Summary

Sole Proprietor Must Charge 18% GST for Inter-State Services; Cancellation of GST Registration Currently Not Feasible A sole proprietorship firm engaged in website designing, with an annual turnover of Rs. 5 lakhs, migrated to the GST portal and obtained a GST registration number. The proprietor inquired about the necessity of charging GST under the new regime and the possibility of canceling the GST registration to revert to the previous billing system. Responses indicated that if services are provided inter-state, GST must be charged, with a rate of 18%. Cancellation is currently not feasible due to system limitations, and maintaining the GST registration is recommended for business continuity and potential benefits.