Turnover Criteria:- All taxpayers who have an annual turnover above ₹40 lakhs are required to get new GST registration.
Causal taxpayer:- If you supply goods or services in events/exhibition where you do not have a permanent place of business, you need to get online GST Registration before starting a business. Such a dealer has to pay GST on the basis of an estimated turnover of 90 days. The validity of causal GST Registration is 90 days.
NRI taxpayer:- NRI taxpayer, who does not have a place of business in India, wishes to start a business, then he has to apply for GST Registration in India before beginning operations in India. The validity of a new GST registration is 90 days.
Agents of a supplier & Input service distributor: All Input service distributor who wants carry-forward benefit of input tax credit requires gst registration.
Reverse Charge:- A business who requires to pay tax under the reverse charge mechanism need gst registration.
E-Commerce portal:- Every e-commerce portal (such as Amazon or Flipkart) under which multiple vendor’s selling their product requires gst registration.