Who is liable to be registered under GST?
A person would be liable to be registered in GST if he is making a taxable supply of goods or services or both and his aggregate turnover under same PAN in the entire country exceeds the threshold limit of Rs. 20 lakh (for
North Eastern States including Sikkim threshold limit is Rs. 10 lakh).
Time Limit for Registration under GST?
A person who is liable to be registered under GST would have to register himself within 30 days from the day when he becomes liable to be registered. Apart from that he can also register voluntarily under GST.