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    <title>PERSON REQUIRED TO TAKE REGISTRATION</title>
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    <description>GST registration is required when turnover across all business locations under the same PAN exceeds applicable thresholds for goods and services; aggregate turnover includes taxable supplies, exempt supplies, non taxable supplies, zero rated exports and inter state supplies to persons having the same PAN. Specific classes-including transferees of registered businesses, inter state suppliers, casual and non resident taxable persons, agents, those liable under reverse charge, input service distributors, e commerce operators and OIDAR suppliers to unregistered persons-must register irrespective of turnover.</description>
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