Migration from KVAT to GST/ Compulsory or not?

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My client's sales for some financial years prior to 2017-18 was below 10 lakhs. Hence he didn't want to migrate to GST due to the registration threshold of 20 lakhs. Was it necessary for him to migrate to GST and then cancel his GST registration stating the 20 lakhs limit? My client was a local trader his purchase and sales confined within Kerala. Experts, please advice. 

Replies (2)
If turnover is less than 20 lakhs rupees then there is no requirement to take GST registration otherwise voluntarily registration may be taken
Not compulsory..


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