Registration under the GST Act is mandatory if your aggregate annual PAN-based turnover exceeds INR 20,00,000 (Rupees Twenty Lakhs) however the threshold for registration is INR 10,00,000 (Rupees Ten Lakhs) if you have a place of business in Arunachal Pradesh, Assam, Himachal Pradesh, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, or Uttarakhand.
Regardless of your turnover, registration is mandatory if – You make Inter-State Supplies – You supply goods through an E-commerce portal – You are a/an o Service Provider o Agent for Registered Principal o Liable to Pay Reverse Charge on Non-resident Taxable Person o Casual Taxable Person o Input Service Distributor o TDS/TCS Deductor o E-commerce Operator o An online data access and retrieval service provider.