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Yes, only if you’re running a goods/manufacturing business with an annual revenue of less than Rs 50 lakh, then presumptive tax can be opted, under composition scheme. Businesses dealing in manufacturing units, goods and servicesE-commerce Builders (India)
GST’s impact on small-scale freelancers is not as much as on the other business sectors. The main relief is the limit which has been increased to Rs. 20 Lakhs (Rs. 10 Lakhs for North East). As per the current laws, any freelancerE-commerce Builders (India)
As per the Section 43C(1) of the MGL, the e-commerce operator is required to collect (i.e. deduct) an amount out of the consideration paid or payable to the actual supplier of goods or services in respect of supplies of goodsE-commerce Builders (India)
For any business having sales up to 20 Lakhs, GST registration is not a must. But for the E-commerce industry, this threshold doesn’t exist. E-commerce operators and suppliers are not eligible for the GST threshold limit of 20E-commerce Builders (India)