GST Registration is a process under the Goods and Services Tax Act, 2017 that provides a unique Goods and Services Tax Identification Number (GSTIN) to businesses.
It is mandatory for entities whose annual turnover exceeds the prescribed limit or those engaged in interstate supply, e-commerce, or import/export.
Who Needs GST Registration
Businesses with annual turnover above ₹40 lakhs (₹20 lakhs for services).
E-commerce sellers and online businesses.
Interstate suppliers of goods or services.
Importers, exporters, and input service distributors (ISD).
Individuals under reverse charge mechanism or casual taxable persons.