A business whose aggregate turnover in a financial year exceeds INR 20,00,000 has to register under Goods and Services Tax mandatorily. For Northeastern and hilly states (i.e. Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand), this limit is set at INR 10,00,000. However, irrespective of the turnovers, both the casual taxpayers and non-residents taxpayers are required to register under the GST regime. Also, there are certain situations/transactions mentioned under Section 24 of the CGST Act, wherein, irrespective of Aggregate Turnover, the person is required to get himself registered under the Act.