Gst registration

here turnover based on last year.so M/S A must have registration under Regular scheme in GST

But I beg to differ, the for registration,aggregate turnover is to be seen for the current FY.

As of now, you don't need to register, but when it crosses 20 lacs, you will have to register yourself.

Section 22(2) of CGST Act reads as follows:

Every person who, on the day immediately preceding the appointed day (i.e. before 1/7/2017), is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from appointed day.

So I think, you need to register and if you find that the turnover during current year would not exceed the exemption limit, then apply for cancellation.

Thanks for the reply.