Any person with a taxable supply turnover over Rs.20 lakhs would be required to register for GST in India. There is also a mechanism available for voluntary GST registration to help claim input tax credit. The term person under GST law includes Proprietorship, Partnership firms, Hindu Undivided Family, Company, LLP, Society and any other legal entity. Registration in GST must be obtained within 30 days of exceeding the Rs.20 lakh turnover limit. In case of those having existing service tax or VAT registration, procedure would be announced for migrating the VAT or Service Tax registration as a GST registration.It is expected that registration of GST would be provided based on PAN. Another major advantages of GST implementation is that the same registered GST number can be used in all states across India. Under the current VAT regimen governed by the State Governments, a VAT dealer must obtain VAT registration in each of the State, incuding additional cost and compliance formalities.