hi i have small doubt about GST and Income tax

SGST or CGST and/or IGST paid is under GST (indirect tax) is recoverable from purchasers.....

So, generally no businessman (except composition dealer) pays it but only customers have to pay based on their consumption.

While Income tax is paid (thank for no wealth, gift, estate taxes) for the income earned over that business/profession, that too after basic exemption limit........... 

If no income above that BEL........ no tax at the end of the year IT filing !!!