I have a sole proprietorship firm registered under Central Board of Excise and Customs i.e, service tax registration.
My nature of business is Website Designing. I have a turnover of Rs. Five lakhs p.a.
Recently its migrated to GST portal and GST registration number was generated.
Earlier I dint charge any tax on invoice because it was exempted (below 10 lakhs).
Q.1: Now under GST do I have to charge tax?
Q.2: If yes, can I cancel my GST and continue with old billing?
Q.3: I dont see any option to cancel GST from portal. How to do that?
Q.4: After cancellation of GST, can I provide service under old registration and continue my business as before?