It is mandatory for all existing registered dealers to enroll under GST. Turnover of the dealers who have not logged into the GSTN Portal on the understanding that their aggregate turnover is less than 20 Lakhs will be verified by team from CTD (Enforcement) after 21/1/2017.
Note: There is no exemption from migration at all and every registered dealer must migrate irrespective of Turnover.
Aggregate turnover includes Taxable, Non Taxable and exempted goods.
Also the aggregate turnover will include turnover of transactions across the country.