Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person. It is called GST registration. For certain businesses, registration under GST is mandatory. GST Registration of a business with the tax authorities implies obtaining a unique, 15-digit Goods and Service Tax Identification Number (GSTIN) from the GST authorities so that all the operations of and the data relating to the business can be collected and correlated. GST eliminates the cascading effect of tax. GST Simplifies Taxation Services, Reduction in Costs of Products & Services, Helps in Avoiding Lengthy Taxation Services, Aimed at Reducing Corruption and Sales Without Receipts, Uniformity in Taxation Process, Minimizing Tax Evasion and Higher Threshold for Registration.