GST registration is mandatory for businesses whose annual sales are more than Rs. 20 lakhs (Rs. 10 lakhs for North-Eastern states). GST registration is also a must for the following categories of suppliers, irrespective of their turnover:

• Agents supplying on behalf of a taxable person
• Input service distributor
• E-commerce operators and sellers on e-commerce platforms
• Taxable person carrying on interstate supplies
• Casual and non-resident taxable persons
• Businesses who have to pay tax under reverse charge
• Persons engaged in the provision of online information or database access or retrieval services
• Persons responsible to deduct TDS

Entities who are not mandated to get GST registration done are advised to do so on a voluntary basis, as they can benefit from gaining legal recognition as a supplier of goods and/or services. This allows such entities to charge GST on consumers who make purchases from them. Those who have completed GST registration online are eligible to avail input tax credit.