https://www.taxtmi.com/forum/issue?id=112265 Retailers below the registration threshold need not register for GST, but persons already registered under prior law must migrate and may seek cancellation by filing Form GST 29 within the transitional window. Unregistered B2C retailers cannot claim input tax credit on purchases from registered wholesalers. Registered small taxpayers must charge GST on sales; eligible small dealers may opt for the composition scheme as an alternative to regular registration and input credit accounting. en-us Tue, 04 Jul 2017 16:26:10 +0530 Thu, 23 Jan 2025 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112265 Retailers below the registration threshold need not register for GST, but persons already registered under prior law must migrate and may seek cancellation by filing Form GST 29 within the transitional window. Unregistered B2C retailers cannot claim input tax credit on purchases from registered wholesalers. Registered small taxpayers must charge GST on sales; eligible small dealers may opt for the composition scheme as an alternative to regular registration and input credit accounting. Discussion-Forum GST Tue, 04 Jul 2017 16:26:10 +0530 https://www.taxtmi.com/forum/issue?id=112265