GST Enrolment/Migration For Existing Taxpayers – Mandatory or Optional? What if the turnover is less than 20 Lakhs?
The registration/enrollment is mandatory in nature for all existing taxpayers. The provisional GST registration certificate will be issued to all the existing assessee. If the turnover is less than 20 Lakhs (10 Lakhs in North-East States) then assessee can file an application for cancellation of provisional registration after implementation date of GST,.