Determination of liability whether to charge GST or not

RAHUL SINGH (Student CA Final ) (69 Points)

22 June 2017  
I am a supplier of taxable services but the value of my services doesn't exceed Rs. 20,00,000 in a Financial Year. But I have taken GST Registration, Now I want to know whether I would be liable to charge GST in my invoices or can take the benefit of exemption of 20 Lacs. Please explain it through specific reference to the relevant provisions of GST law. Also please mention the relevant section which makes it obligatory to charge GST in the Bills if it is chargeable.