Registered but under 20 lakh limit are taxable persons?

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K. meharnath (Querist)
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13 July 2017 Namaskaram,

I have registered and migrated under GST based on my previous VAT and service tax registrations. Earlier i used to file nill returns for service tax due to turnover less than 9 lakhs (from Service) from the past 3 financial years. Also under VAT i used to file nill returns every month based on nill turnover. Why should i be taxable just because i have migrated from the old regime (which had provision to file nill returns) tto a new regime which is supposed be more advanced and citizen friendly. This is as per FAQ 18 of the GST registration guidelines answer. Kindly reply with references of my taxation.

CA Sheonarain

CA Sheonarain (Expert)
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13 July 2017 GST law mandates to register a person registered under any earlier law subsumed in GST. However if gross turnover of a person who migrated is below threshold, he may apply for cancellation of provisional GSTIN within 30 days.