Please advise the person who is engaged in providing services like consultation, freelancer trainer but he is earning less than Rs.3 lakhs per annum. Is it mandatory for him to registered under GST and get the GST no. for his income.
Since your Aggregate Annual Receipts/ Turnover is less than ₹20,00,000 , you are not required to get registered under GST. But I also agree with Sarath Sir. If your client demands for ITC, then opt for GST Registration.
No need to take GST registration at all. Moreover , I beg to differ with the opinion of Mr. Shivam RC & Mr. Sharath. They have said, take RC if the client demands ITC. My opinion is if you take RC, you will charge GST in your bill and they take ITC. Even if you don't get RC, they have to pay ITC on RCM basis and they can take ITC of it as well. So there is no difference whether you register or not.