Every supplier must GST Registration since it is a tax on the “supply event.” However, business owners with all-India aggregate sales below Rupees40 Lakh (in case of exclusive supply of goods) (Rupees 20 lakh if business is in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, and Uttarakhand) and Rupees 20 lakhs (in case of supply of services or mixed supplies) (Rupees 10 lakh if company is in Manipur, Mizoram, Nagaland, and Tripura) need not register. However, small enterprises with annual turnover under the threshold limit are free to get Voluntary GST Registration.
