Explanation
Under CGST Act Section 22, registration is mandatory when AATO exceeds ₹40 lakh for goods suppliers and ₹20 lakh for service providers in most states (regular category). Special category states (J&K, Uttarakhand, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Arunachal Pradesh, Sikkim) have thresholds of ₹20 lakh (goods) and ₹10 lakh (services). Additionally, mandatory registration regardless of turnover applies to: inter-state supply, e-commerce operators, persons liable to pay under RCM, casual taxable persons, and non-resident taxable persons. Composition scheme is available for suppliers with AATO ≤ ₹1.5 crore. Verify on the GST portal before filing.