Registration threshold requires suppliers to register under GST when aggregate turnover exceeds prescribed limits within a financial year.

Suppliers making taxable supplies must register when their aggregate turnover in a financial year exceeds the prescribed threshold, with a lower threshold for supplies from special category States. Persons registered or licensed under existing law immediately before the appointed day must register from that day. Transferees or successors of businesses carried on as going concerns must register from the date of transfer, and transferees under sanctioned amalgamation or demerger register from the date of incorporation certificate. Aggregate turnover includes supplies on own account or for principals; job worker supplies post-job work are treated as principal's supplies.

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