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

Threshold exemption under GST determines charging obligations; voluntary registration permits charging tax despite exemption, and cancellation is unavailable on portal.
Whether a migrated GST registration requires charging tax depends on the threshold exemption and whether supplies are intra state or inter state; inter state supplies are not eligible for the threshold exemption and must be taxed. Voluntary registration allows charging GST and claiming input tax credit. A migrated registration replaces prior registration for billing, and portal limitations may delay cancellation, so suppliers should follow GST invoice and compliance obligations while cancellation procedures remain unavailable.