1. Registration requirement under GST is linked to aggregate turnover.
2. Aggregate turnover means aggregate value of all taxable , non taxable, exempt supplies and exports of goods and services of a person having same PAN to be computed on all India basis.
3. If aggregate turnover in a year exceeds 9 lakhs (4 Lakhs for North East states including Sikkim) then every supplier making taxable supplies from a State shall get himself registered in that state.
4. No registration required if aggregate turnover consists of goods and services not liable to tax.
5. Existing dealers other than input service distributor to follow prescribed procedure and need not get registered afresh under GST.
6. Following persons need to get regd compulsorily irrespective of aggregate turnover :
A. Persons making inter state taxable supply
B. Casual taxable person*
C. Person liable to tax under reverse charge
D. Non resident taxable persons
E. Persons who supply goods and/or services on behalf of other registered taxable persons
F. Persons who supply goods and/or services other than branded services through an e- commerce operator
G. Every e -commerce operator
H. An aggregator
7. Other persons liable to compulsory registration
A. Person required to deduct tax
B. Input service distributor
C. Notified persons
8. Every person liable to registration in a state shall apply as such within 30 days of becoming liable.
9. Separate registration for different business verticals may be obtained.
10. Voluntary registration is also allowed.
* As per Section 2(16)
“casual taxable person” means a person who occasionally undertakes transactions involving supply or acquisition of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business.