GST Registration
                     Who Must Get GST Registration?
GST Registration Online With LegalRaasta
All businesses involved in buying or selling goods 
or providing services, or both, should register for 
GST. But for below-listed persons, GST Registration 
is compulsory.
• Previous Law Converted Taxpayer – All individuals or 
companies registered under the Pre-GST tax laws like Service 
Tax or Excise or VAT, etc.
• Turnover for Goods Provider – If your sales or turnover 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.
• Turnover for Service Provider – If you are a service provider & 
sales or turnover 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
• Casual Taxpayer – If you supply goods or services, in 
events/exhibitions, and not have a permanent place of doing 
business. In such cases, GST is charged on the basis of an 
estimated turnover of 90 days. The validity of the Registration is 
also 90 days.
• Agents of Suppliers or Input Service Distributor (ISD) – All 
supplier agents and ISD, to earn benefits of Input Tax Credit, 
need GST Registration.
• NRI Taxable Person – If you are an NRI or handling the business 
of NRI in India.
• Reverse Charge Mechanism (RCM) – Businesses who need to 
pay taxes under the RCM also need to be GST registered.
• E-Commerce Portals & Sellers – Every e-commerce portal (such 
as Amazon or Flipkart) under which multiple vendors are selling 
their products. Or for all vendors. You need a GST Registration.
• Outside India Online Portal – For suppliers of online 
information and database access or retrieval services from a 
place outside India to Indian Residents.
• Transferee – When the business has been transferred.
• Inter-State Operations – Persons making an inter-state supply. 
Whatever the turnover.
• Brands – Aggregator who supplies service under his Brand or 
Trade Name.
• Other Taxation – Persons who are required to deduct tax u/s 37 
(TDS) of the Income Tax Act.
• Voluntary GST Registration – Any entity can obtain GST 
registration at any-time. Even when the above mandatory 
conditions don’t apply to them.
• Inter-State Registration – If you are a supplier in more than one 
state you need GST Registration in all the states that you supply 
goods or services to.
• Branches – If your business has multiple branches in multiple 
states, register one particular branch as main office or head 
office and the remaining branches as additional. (Not applicable 
if the business has separate verticals as listed in Section 2 (18) 
of the CGST Act, 2017.)