Application for registration of GST is not mandatory in every case. There are certain conditions prescribed wherein an individual or the business entity is required to be registered under Goods and Service Tax Laws. The general criteria for mandatory registration are prescribed below:
In case turnover in the previous financial year is exceeding Rs 20,00,000. However, the threshold limit for entities having their operations in northeastern states is set as a turnover exceeding Rs 10 Lakhs.
In case the entity makes supplies out of India i.e. the entity is engaged in exports of goods or services.