Every entity with the aggregate turnover in a financial year exceeds Rs.20 lakhs and Rs.10 lakh (for North Eastern States incl. Sikkim) has to Mandatorly register under GST.
GST Return Filing
Currently every entity registered under GST has to mandatorily file GSTR 3B every month and GSTR 1 monthly / quarterly based on turnover
GST Cancellation
You can easily cancel a GST registration online through Truebook, GST registration can be cancelled at anytime due to various reason.