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person is liable to pay tax after migrating to GST

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I am a supplier of repair and maintenance service within my state West Bengal. I was registered with earlier law i.e. Service tax and vat. My provisional I'd and password also provided in service tax portal. my annual turn over is less than 20 lakhs. now my question is:-
1. whether I should migrate to GST as per section 22 of the act,
2. If I migrate, should I pay GST immediately after getting the provisional registration certificate or I should wait till 20 lakhs.
please help.
thanks.
Replies (3)
migration is compulsory for each existing assessee.... after migration you can apply for surrender of registration.
As your turnover is less than 20 Lakhs, it's your choice to migrate to GST

But once you migrate to GST, you should charge and pay GST from the start of your supply
thank you mr. Kunal . it's helpful.


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