GST, or Goods and Services Tax, is a single, unified tax system in India that replaced multiple indirect taxes. It is a destination-based tax levied on the supply of goods and services. GST Registration is a process by which a business or a service provider registers under the GST regime.

GST registration is mandatory for businesses whose turnover exceeds the specified threshold limit (₹40 lakh for goods and ₹20 lakh for services, with different limits for special category states). It is also compulsory for businesses involved in inter-state supply, e-commerce operators, and businesses that pay tax on a reverse charge basis.

Registering for GST is crucial for any business, regardless of size, as it helps in maintaining a transparent and compliant business record, which is essential for future growth and legal recognition.