Who needs to Register in GST ?
1. Every person making taxable supplies of goods or services, if his aggregate turnover exceeds 20 lakh ( 10 lakh for special category states except Jammu and Kashmir ).
2. A person making taxable supplies in different states has to get registered separately in each state.
3. A person having multiple business verticals in a state can obtain separate registration for each business vertical.
4. There is no option for centralized registration under GST.
5. Compulsory registration in certain cases such as for persons making inter-state supplies of goods, persons liable to tax on reverse charge basis, e-commerce operators, persons liable to deduct tax at source, non-resident taxable persons, casual taxable persons.
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Source (www.cbix.gov.in)
