Who is required registration under GST (sec 22 of CGST)

1. Every person (except special category States ) who is supplying goods or services shall be liable to registered under this Act in state or union territory if aggregate turnover in a financial year exceeds Rs. 20,00,000. Person supplying Goods or Services or both from special category state shall require to get registered under this act when his taxable value of Goods or Services or Both exceeds Rs. 10,00,000
2. Every person who is registered under any existing law shall be liable to get registered under GST Act
3. Where business transferred on account of succession or otherwise to another person then Transferee or successor shall required to get registered under the Act.
4. Other than person referred in (point 1 and 3) in case of on account of scheme of amalgamation or demerger of two or more companies then the transferee shall be required to get registered under the Act

Meaning

1. Aggregate turnover means value of all supplies made by person either on own account or on behalf of principal.
2. Special category state means States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution.
3. In case of job work, value of goods supplied after completion of job work by registered job worker shall be treated as goods supplied by principal and value of such supplies shall not be included in aggregate turnover of job worker

Person not liable for registration (sec 23 of CGST)

1. A person who engaged in supply of goods and or services which are not liable to tax or wholly exempted from tax under CGST or IGST.
2. An agriculturist (value of supply from produces out of cultivation from land).
3. The government may specify the person not liable to get registered

Compulsory registration in following case (sec 24 of CGST)
Registration under the act is compulsory for the person mentioned below irrespective of the aggregate turnover

1. Person making supplies in inter-State
2. Casual taxable persons making taxable supply
3. Person liable to pay tax under reverse charge
4. Person liable to pay tax under section 9(5)
5. Taxable supply made by Non-Resident .
6. Person liable to deduct tax under section 51. Irrespective of fact whether registered or not.
7. Person taxable supply goods and or service to other taxable person either as agent or otherwise.
8. Input Service Distributor (ISD).
9. A person supplies goods and or services (except as specified in section 9(5)) through e-commerce who is liable to collect tax under section 52.
10. Every electronic commerce operator.
11. Every person who are engaged in business of supply of data base access or retrieval access and on line information from a place out side India to a person in India.
12. The government may specify person or class of person.