GST registration requires a unique taxpayer number to collect tax and access input tax credit under the GST framework. Registration under the GST regime requires obtaining a unique taxpayer identification number, which legally authorises a supplier to collect tax and to claim input tax credit on inward supplies. Registration legitimises the supplier, enables passing tax burden to recipients, and permits utilisation of input tax credits, ensuring a national seamless flow of credit. The statutory category of taxable person covers those registered or liable to register, and the GST Council recommends turnover thresholds for exemption while administrative measures address fraudulent registrations.