Pleas help gst on new tarrif rule for cable tv operators

As per my understanding, 

Cable operator received Rs. 153.4 (inclusive of GST) from customer and paid Rs. 47.20 (inclusive of GST) to MSO.

Since you are charging GST from customer. You have to pay the same to the Government. Registration is must in your case.

If you will not charge GST from customer then you can think whether to register yourself in GST or not if turnover below the threshold prescribed.

DEAR SIR,

I HAVE AQUIRED MY GST NUMBER AND HENCE I WOULD LIKE TO PAY AS FOLLOW

WE PROVIDE PACKS FROM MSO TO CUSTOMERS AS STATED ABOVE

FOR 130 BASE PACK WHICH CUSTOMERS TAKES > 23RS .40 PAISE TAX IS APPLICABLE WHICH WE CHARGE FROM CUSTOMERS

(MY QUESTION IS THAT CURRENTLY CABLE OPERATORS AND MSO ARE GETTING 130 RS FROM THAT MSO (MULTI SYSTEM OPERATORS ) ARE GEETING 40 RS AND REMAINING 90RS TO CABLE TV OPERATORS)

FROM WHCIH WE ARE CHARGING 23RS 40 PAISE  FROM CUSTOMER 7RS 20 PAISE IS ALREADY PAID FOR ON 40 RS SHARE WHICH IS DEDUCTED AS 47.20 SO WE ARE SUPPOSE TO PAY 16.20 PAISE TO GST...

SO CAN WE CREATE A DIRECT CHALLAN OF 16 RS 20 PAISE ? AND PAY TO GST?

THAT WOULD BE 8 RS SGST 8RS CGST?

Dear sir, 

Out of Sale receipts of Rs. 153.4 (Including GST of Rs.23.40) Kindly show Rs. 40 as your taxable service charges paid (like Purchases) to MSO and Rs. 7.20 as Input GST( GST on Purchases) on the same. 

Ultimately, you have to pay GST of Rs. 16.20( 23.40-7.20) to government but make ensure that MSO provide you the bill of Rs. 47.20 (Inclusive of GST) 

So, you can create and paid GST challan of Rs. 16.20