If your turnover is less than 20 lakh and you registered in Udyam now or before 31 March 2021 than you are not compulsory required to GSTIN registration But if you are take Udyam registration after 31 March 2021 than GSTIN is compulsory.
If you have udyogaadhar it's still valid 31st March, 2021. then after it will be invalid. and if you want to migrate in Udyam Registration then GST Registration is mandatory from which date you want to migrate or new apply
If you take new Udyam registration or Migrate from udyog aadhar before 31 March 2021 than you are not required to do GSTIN registration. (except your Turnover is more than 10/20/40 lakh as the case may be)
But if you will take Udyam registration (New or Migrate) after 31 March 2021 than GSTIN is compulsory.
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