The government of India introduced the biggest tax reform – GST on April 1, 2017, replacing multiple tax structure which operates on each step of the supply chain. With the emergence of GST, state and central tax have been merged making a uniform tax rate structure for the entire nation, which was not the scenario earlier. Multiple taxes resulted in prominence of complexity in business dealing which induced a businessman into tax evasion. Due to the eradication of complexities and ease of regulation, entities have started settling tax, resulting in expansion of the tax base.

Every organization exceeding annual turnover over INR 20 Lac and operating under Indian jurisdiction is obliged to register for GST or could be penalized. North-East region being the special category state is bound to register for GST on exceeding annual turnover over INR 10 Lac. As per government regulatory instead of sales turnover, some other criteria also make an entity liable for GST Registration Online or Offline. An organizational body must apply for GST Registration Online or Offline within 30 days of being liable.