We are running a homestay business and having a turnover less than 9 lakhs in all previous years . BUt we were paying Kerala Luxury Tax at .5 % on the turnover . SInce we were registered under we also migrated to GST as per direction . What is the situation now . Aer we exempted from collecting and paying tax ? Shoulld we file returns ? Do we have to cancel the registartion/migration