Question3:

Since below 20 lacs of turnover, businesses are not required to take registration and now reverse charge is also suspended u/s 9(4). My query is that can such a person issue invoice without levying any kind of tax in it and recipient can also book this invoice

Answer:

The person having turnover below Rs. 20 lakh is not required to be registered under GST law. Such person can always issue invoice without charging GST. (Reply dt. 13/11/2017)