Any Indian person or entity that supplies goods or services anywhere in the country with an annual aggregate turnover over Rs40 lakhs is required to obtain GST registration. In states like Manipur ...

GST registration is mandatory for businesses exceeding a turnover of ₹40 lakh (₹10 lakh for special category states).

GST annual return is filed using GSTR-9, GSTR-9C or GSTR-9A form There are different GST ... filed by those who have acquired or held a GST registration at any point during the relevant financial ...

Entities that are not required to get a GST registration but are required to make a tax payment under the GST Act provision ...