Businesses with an annual turnover exceeding the threshold limit (like ₹20 lakh for services and ₹40 lakh for goods in most states) must register for GST. Additionally, e-commerce operators and certain categories of taxpayers are required to register, regardless of turnover.

GST is applicable to manufacturers, traders, service providers, freelancers, and e-commerce operators. However, small businesses with turnover below the prescribed limit may opt for the Composition Scheme to reduce compliance burdens.

GST registration can be done online via the GST portal (www.gst.gov.in ). Businesses must submit details like PAN, business address, bank account, and business constitution to complete the registration.

No, GST registration is only mandatory for businesses whose annual turnover exceeds the prescribed threshold limit. However, for certain categories (like e-commerce operators), registration is compulsory regardless of turnover.

GSTR-1: 11th of the following month (monthly) or 13th of the next month (quarterly filers)
GSTR-3B: 20th of the following month for monthly filers
GSTR-9: 31st December of the following financial year

No, once a GST return is submitted, it cannot be revised. However, any mistakes can be corrected in the subsequent return.