GST registration process is essential for the following persons:

1. Business Entities

• Any enterprise with an aggregate annual turnover exceeding Rs. 40 lakhs.
• For special category states under GST, the threshold is Rs. 20 lakhs.
• Businesses meeting these thresholds must apply for GST registration.

2. Service Providers

• Those with an aggregate annual turnover exceeding Rs. 20 lakhs.
• For special category states, this limit is Rs. 10 lakhs.

3. Exemptions

• Entities dealing exclusively in GST-exempted goods or services are not required to register.

4. Previously Registered Entities

• Entities that were registered under previous tax laws like Excise, VAT, Service Tax must migrate to GST.

5. Other Entities Required to Register

• Inter-State Suppliers: Supplying goods across state boundaries.
• Casual Taxable Entities: Occasional taxable suppliers.
• Reverse Charge Mechanism: Entities required to pay GST under reverse charge.
• Input Service Distributors & Agents: Those distributing input services.
• E-Commerce Platforms: Operators/aggregators of online marketplaces.
• Non-Resident Taxable Entities: Foreign individuals/entities supplying in India.
• Supplier’s Agents: Representatives acting on behalf of a principal supplier.
• E-Commerce Suppliers: Selling through e-commerce aggregators.
• Online Service Providers: Offering digital services from outside India to customers in India (if not already registered).