Miss. Raksha is engaged in providing private coaching services in Noida, Uttar Pradesh and is not registered under GST till 25 Sept. 2019. Her aggregate turnover is ` 19,00,000 on 30 Sept. 2019. She got GT registration on 30 Sept. 2019. 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 exemption scheme 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)