Answer

1. F

   Facts

   Registration is the foundation of GST compliance. Miss the threshold, delay beyond 30 days, or supply inter-state without registration, penalty is 100% of tax or ₹10,000. Most small business owners discover the obligation only after a notice.

2. P

   Provisions and law

   • Sec 22(1)
   • Sec 24
   • Sec 29(2)
   • Sec 122(1)
3. A

   Analysis

   Aggregate turnover definition: All taxable + exempt + zero-rated + nil-rated supplies on PAN-India basis. Excludes inward supplies under reverse charge. Includes multiple GSTINs under same PAN. A single person with businesses in Delhi and Mumbai: add both states' turnover for threshold check. Special category states (lower threshold): Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim, Arunachal Pradesh, Uttarakhand, Himachal Pradesh, J&K: ₹10L for services, ₹20L for goods. Inter-state, no threshold: The moment a supplier makes even ONE inter-state supply, say a Delhi freelancer invoices a client in Mumbai, registration is mandatory regardless of annual turnover. This is the most commonly missed trigger. Selling on Amazon to customers in another state = inter-state.

4. C

   Conclusion

   1. 1Calculate aggregate turnover for current FY: all supplies across all states, all businesses under same PAN
   2. 2Check: any inter-state supply made? (Even one invoice to another state = registration mandatory)
   3. 3Check: are you selling on Amazon/Flipkart/Meesho? (E-commerce aggregator = mandatory registration)
   4. 4Check: do you purchase from unregistered suppliers above ₹5,000/day? (RCM may apply)
   5. 5If threshold crossed or inter-state supply made: apply on GST portal within 30 days
   6. 6Application: gst.gov.in → Services → Registration → New Registration → Form REG-01

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.