Miss. Raksha is engaged in providing private coaching services in Noida, Uttar Pradesh and is not
registered under GST till 25-Sep-2020. Her aggregate turnover is ` 19,00,000/- on 30-Sep-2020. She got
GST registration on 30-Sep-2020. Which of the following options are available to her?

(a) She can pay tax @ 18%, charge it from customer and avail full input tax credit on procurements made.

(b) She can pay tax @ 6% under composition scheme under Section 10(2A) for service providers but she
cannot charge GST from customer and also cannot avail input tax credit.

(c) She is not liable for registration since her aggregate turnover is less than ` 40,00,000/-

(d) Either (a) or (b)