Any person having annual aggregate turnover from operation more than Rs. 20Lacs are required to register under GST. However in certain cases A limit of Rs. 10Lacs is set to consider registration under GST [limit Rs 10 lakhs for Special Category States (Arunachal Pradesh, Assam,  Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand]

And for certain Persons GST registration has to be done irrespective of its turnover,

 

  1. Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
  2. Having operations in multiple states- Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different name. Even if person is having same PAN number and has operations in different states, every operational unit will have to apply for separate registration.
  3. Having multiple business verticals in one state - business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same state.
  4. Making any Inter-State taxable supply
  5. Casual taxable persons & Non-resident taxable persons
  6. Required to pay tax under Reverse Charge
  7. Required to deduct tax at source
  8. Agents of a supplier
  9. Input Service Distributor
  10. Supplying goods or services through E-commerce Operator
  11. E-commerce Operator/ Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
  12. 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

Be Peaceful !!!