Category of Registration

Persons listed under the following categories are required to take registration under GST regime.

A person whose aggregate turnover exceeds Rs.20 lakh (Rs.10 lakh in case of special category states) in a financial year.
Every person who is registered under an earlier law shall take registration under GST.
Where a business which is registered has been transferred to someone, the transferee shall take registration with effect from the date of transfer.
Anyone who makes inter-state supply of goods and/or services.
Casual taxable person
Non-Resident taxable person
Agents of a supplier
Those paying tax under reverse charge mechanism
Input service distributor
E-commerce operator or aggregator
Person who supplies via e-commerce aggregator
Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person