GST Registration

1. Businesses with turnover above the threshold limit of Rs. 40 Lakhs* (Rs. 20 in case of Service Provider).
2. Casual taxable person / Non-Resident taxable person.
3. Agents of a supplier & Input service distributor.
4. Those paying tax under the reverse charge mechanism.
5. Person who supplies via e-commerce aggregator.
6. Every e-commerce aggregator.
7. 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.
8. Exporters
9. Voluntary Registration

A. For normal registered businesses:

1. Take input tax credit.
2. Make interstate sales without restrictions.

B. For Composition dealers:

1. Limited compliance
2. Less tax liability
3. High working capital

C. For businesses that voluntarily opt-in for GST registration (Below Rs. 20 lakhs)

1. Take input tax credit
2. Make interstate sales without restrictions
3. Register on e-commerce websites
4. Have a competitive advantage compared to other businesses