Presumptive Taxation 44 AD doubts

Hi, I have an entertainment website that generates revenue from display ads. Few points: 1. The business is not registered yet. 2. Income comes in dollars from a US-based company. 3. Revenue is less than 1 crore. 3. Need help regarding 44 AD and If GST registration is needed. My doubt: 1. Can I file 44AD without registering the business which means directly from the PAN account where income gets deposited? 2. Some CAs are arguing that if your profit is more than 6% then you have to show the actual profit. My profit is more than 60% but I want to show the 6% only. Is that ok? Here I have found a case where the assessee challenged the AO officer and won the case just showing minimum profit even though the profit was much higher. Here tax2win CEO says that only a minimum of 6% is required even if profit is higher.