AllIndividuals or entity registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

If turnover by providing of services is crossing Rs. 20 lakh in a year then GST Registration is mandatory. For the Special Category States, the limit is Rs. 10 lakh in a year.

If turnover by supplying of goods is crossing Rs.40 lakh in a year then GST Registration is mandatory. For the Special Category States, the limit is Rs. 20 lakh in a year. States, the limit is Rs. 10 lakh in a year.

In case of supply of goods or services, in events/exhibitions, and not have a permanent place of doing business, GST is charged on the basis of an estimated turnover of 90 days. The validity of the Registration is also 90 days.

In case of supply of goods or services by NRI, who does not have a place of business in India, GST Registration is mandatory. The validity of the Registration is also 90 days.

All Agents of a supplier & Input service distributor mjust register under GST to earn benefits of Input Tax Credit

Businesses paying tax under the reverse charge mechanism

Entities involving in e-commerce or supply of goods and services via e-commerce operators

Every e-commerce aggregator ( example : Amazon , Flipkart )

Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Voluntary GST Registration