According to the Goods and Services Tax Act, 2017, any business with a turnover of Rs. 40 lakh and above must register for GST. For north-eastern and hill states, the turnover threshold for GST registration is Rs. 10 lakh. In addition, the following individuals also need to complete GST Apply and acquire unique 15-digit GSTIN:

• Individuals making the inter-state supply of taxable goods and services
• Individuals with taxability under reverse charge
• Non-resident taxable individuals
• Individuals eligible for tax deduction under section 37
• Individuals supplying goods and services on behalf of any other registered taxpayer in the capacity of an agent or any other manner
• Individuals acting as distributors of input service
• All e-commerce operators
• Aggregators supplying services under a new brand or trade name
• Any other individual or group of individuals notified by the Central or State Government as per the GST Council’s recommendations

When you provide intra-state services with an annual turnover of over Rs. 20 lakh and intra-state good providers with annual turnovers of more than Rs. 40 lakh, you need to register for GST. Additionally, intra-state suppliers must Register for GST.