Do I need to charge GST since I am GST registered below the 20 lakhs threshold or only file nil returns till threshold is crossed?

Hey hi,

Once we got registered under GST, We shall charge the GST (CGST/SGST/UGST/IGST where ever applicable) and are required to file the monthly /quarterly returns.

But in certain cases, we can cancel the registration if you're no longer liable to be registered under GST registration. This is available only for persons other than voluntarily registered persons.

Further the following cases also, we can cancel the registration

1. there is a change in the constitution of the business.
2. Business discontinued
3. Transferred fully for any reason including death of the proprietor
4. Amalgamation or demerger cases.

Voluntarily registered persons have to wait for a period of 1 year to apply for cancellations.

Hope this helps.

Happy Reading..!!

Team - GST Mithra