A contractor/Interior Decorator had Service Tax Registration under earlier regime
He hasn't done his GST Registration yet
Q.1 - Can he directly migrate from Service Tax to GST?
Q.2 - Should/Can he charge GST on his invoices or quotations when he doesn't have a GST Number?
Q.3 - If his turnover is below 20 lacs, should he take GST Registration?
1. You can migrate if you have Provisional ID and PW
2. No... He can't charge without GSTIN or Provisional ID with Migrated
3. No need... If his T/O is less than 20lakhs then Registration no need.
Answers to following qustions are as follows:-
1) Yes he has already migrated from service tax to gst as per section 139 .
2) No, he can't.
3) No he is not required to take registration as per section 22 of CGST ACT ,2017
Rahul Dang & Associates-Chartered Accountants
Pune
CA Inter
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