GST is an indirect tax which has replaced all the current indirect taxes applicable until now. It is mainly a combined form of all the other taxes which will provide for single and streamline process. After the introduction of GST, it mainly provides the concept of ‘One nation one tax’.The taxes are imposed at a single rate. The whole amount or collection is then divided between both Central and State Government in name of CGST and SGST or IGST.GST registration process is a significant function to become a part of GST.The current GST regime requires every business (subject to certain turnover) that supplies goods or service to register under the GST. The business having a turnover of more thanRs.40 lakh are required to register as a normal taxable person, however, the turnover threshold for the north-eastern states have been kept as Rs. 10 lakh. Under the GST regime, it is mandatory for certain businesses to register under GST. Carrying out business without registering is a criminal offence and can lead to heavy penalties.