1. Total Aggregate Turnover
Any entiry doing supply of goods having aggregate total turnover Rs. 40 lakhs or any service provider having total turnover Rs. 20 Lakhs in a year required to get registered under GST law.
2. E-Commerce platform
Any person supplying goods or servies on online platform like Amazon, Flipkart or any other e-commerce platform must get registered in GST to start the business.
3. Casual business person
Any person supplying goods or servies seasonally or having temporary shop or stall in any fair must get GST registration without any limit of aggregate annual turnover.
4. Voluntary registration
Any person supplying goods or servies can take the GST registration even having the aggregate turnover is less than the threshold limit. However voluntary registration can be surrender at any time.
5. Inter-state supply of Goods
Any person supplying goods out side the state, then it has to take GST registration even the aggregate annual turnover is less than the prescribed turnover limit.