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Small Business Can Choose to Continue or Cancel GSTIN if Turnover Below Rs. 20 Lakhs: Section 29 APGST Act 2017.
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....Migration from VAT to GST - Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or may cancel the registration as per the provisions of Sec. 29 of APGST Act 2017.....