Liability for GST-Registration

3 months ago

Dears Sirs
I am a freelancer providing services as a virtual assistent (proofreading, creating files, office work) for companies in Europe. All my invoices are based on the reverse charge system, means the recipients pay the taxes in their country. They are all zero-rated in India. I do not provide any services to recipients within India.
Furthermore my yearly turnover is less than 20 Lakhs.
I have registered for GST 2 months ago, since I was told that it is manditory for me.
Now I got a notice "Show Cause Notice for Cancellation of Registration" (Form GST REG-17) that says my registration will be cancelled "on the basis of cto field vist report". To avoid the cancellation I was asked to reply on the matter and appear for a hearing before the officer.

My questions:
1. Is my understanding correct that I am not liable for GST registration and my registration was voluntary? (according to Notification 5/2017 - Central Tax and Notification Notification No. 10/2017 - Integrated Tax)
2. If yes, would it have any negative consequences if I just let them cancel my registration? I'd prefer to do so, since I see no advantage in being registered.
3. If I want my registration to be canceled in case of not being liable, do I still need to appear for the hearing?

Thanks in advance for your appreciated answer. I have asked quite some GST consultants but noone seems to have sufficient experience with cases as mine.

Kind regards
Diana