Goods and Services Tax Identification Number (GSTIN) is a unique 15-digit alphanumeric code allotted to a supplier on successful registration under GST. The first 2 digits are the state code which is followed by the 10-digit PAN. The 13th digit represents the number of entities registered under the same PAN. The 14th digit is Z by default and the final digit is a random character.

Any person engaged in supply of goods exclusively whose aggregate turnover does not exceed Rs 40 lakhs is exempted from GST Registration. This is in effect from 1st April 2019 onwards. This limit is not applicable for:

• Persons required to take compulsory GST Registration under this Act.
• Persons engaged in making supply of goods being ice-cream and other edible ice, pan masala, tobacco and manufactured tobacco substitutes.
• Persons engaged in making intra-state supplies in the states of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand
• Persons voluntarily registered under this Act.

For Supply of Services, person making inter-state supply with aggregate turnover not exceeding Rs. 20 lakhs are not required to obtain GST Registration. This limit is Rs. 10 lakhs in case of special category states. The special category states are Mizoram, Tripura, Manipur and Nagaland.

Below is a list of suppliers who are mandatorily required to register irrespective of their aggregate turnover:

• Persons making inter-state supply (other than inter-state supply of services as mentioned above)
• Casual Taxable Persons
• Persons who are required to pay tax under reverse charge
• E-commerce Operators who are required to pay tax on specified services
• Non-resident taxable persons making taxable supply
• Persons who are required to deduct tax at source
• Persons who make taxable supply of goods or services or both on behalf of taxable persons whether as an agent or otherwise
• Input Service Distributors
• Every e-commerce operator who is required to collect tax at source
• Every person supplying Online Information and Database Access & Retrieval (OIDAR) service from a place outside India to a person in India, other than a registered person
• Persons who supply goods or services or both, through electronic commerce operators [other than those mentioned in point (iv) above] who are required to collect tax at source

The following list of persons not liable to register under GST:

• Persons exclusively making supply of non-taxable goods or services
• Persons exclusively making supply of wholly exempted goods or services
• An agriculturist to the extent of supply of produce out of cultivation of land
• Persons notified by the CBIC to be exempted from registration.

From time to time, the government has notified persons who are not required to obtain registration under GST:

1. Job workers engaged in making inter-state supply of services (does not include job work in relation to jewellery)
2. Persons who are only engaged in making supply of such taxable goods or services or both whose total tax is payable on reverse charge basis by the recipient.
3. Persons making inter-state supplies of notified handicraft goods, notified products made by craftsmen predominantly by hand (This exemption will apply only if the aggregate value of such supplies, to be computed on all India basis does not exceed Rs. 20 lakhs (Rs. 10 lakhs in special category states) and such person has a PAN and has generated e-way bill.)
4. Persons making supply of services (other than hotel, cab, housekeeping) through an electronic commerce operator who is required to collect tax at source and have aggregate turnover up to Rs. 20 lakhs (Rs. 10 lakhs in case of special category states)

Any supplier of goods or services or both may voluntarily register under GST even though they are not mandatorily required to do so. In case of voluntary registration, all provisions that are applicable to a registered person shall apply to such supplier. They shall be required to deposit GST and file timely returns, failing to which interest/ penalty will apply.