GST Registration is applicable for manufacturing companies, trading companies, service companies, IT companies, freelancers etc. etc.. The criteria for having GST Registration is (irrespective of the threshold limit):
1. Having an annual aggregate turnover from operations in the state which is above the threshold limit of 20 Lakhs (Rs. 10 Lakhs for North-Eastern States)
2. Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws)
3. Having operations/offices in multiple states
4. Having multiple business verticals in one state
5. Making any Inter-State taxable supply
6. Required to pay tax under Reverse Charge
7. Required to deduct tax at source
8. Agents of a supplier
9. Input Service Distributor
10. Supplying goods or services through E-commerce Operator
11. E-commerce Operator/ Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
12. Supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person