Posted on by abhishek

Whether a person who is registered, is liable to collect and remit the tax even though his aggregate turnover does not exceed threshold limit of ` 20 Lakhs/ 10 Lakhs as the case may be

Yes. As there is no provision under the GST Law exists to provide for exemption to such cases.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 51)