Under the Indian Constitution, the Goods and Services Tax (GST) is a value-added tax levied on the supply of goods and services in India. It is a comprehensive indirect tax system that replaced multiple taxes such as excise duty, service tax, VAT, and others. GST registration is mandatory for businesses that meet certain criteria.

As per the GST Act, any business engaged in the supply of goods or services with an annual turnover exceeding Rs. 20 lakhs must register for GST. In some states, the threshold limit is Rs. 10 lakhs. Additionally, certain businesses such as e-commerce operators, non-resident taxable persons, and businesses engaged in the supply of goods or services across state borders must register for GST, regardless of their annual turnover.

GST registration provides businesses with a unique Goods and Services Tax Identification Number (GSTIN), which is used to file GST returns and claim input tax credit. The GSTIN also helps businesses comply with GST regulations, such as issuing tax invoices and collecting and depositing GST.

Benefits of GST registration include the ability to claim input tax credit on purchases made for business purposes, the ability to expand business operations across state borders without restrictions, and increased credibility and transparency in business transactions. Failure to register for GST can result in penalties and legal action