All businesses and companies running in India must have Registration under GST or should take New GST Registration if they are eligible and exist to pay goods and service tax that is “GST”. In short, the GST (Goods & service tax) has taken a place in all the indirect taxes. Popular name as a value-added tax levied on all goods & services sold, import & export for domestic consumption. It’s imposed on all the stages right from the stage of manufacturing to the final consumption with credit of tax paid at earlier stages. It came into existence on 1 July 2017 become indirect tax which includes the previous different taxes like a value-added tax. There is a regulatory body called the GST council which sets tax rates, rules, and regulations for goods & services taxes. The members are the finance minister of central and all the state. The GST registration process is simple to register. GST/ online GST registration is an all-in-one tax that has subsumed the State (VAT, Entertainment Tax, Luxury Tax, Octroi) and central taxes (CST, Service Tax, Excise Duty). The entire process of Online GST Registration is done on the online basis and there is no manual intervention of the individual to go and submit the documents; all the documents are submitted online. GST is the destination-based and multi-stage tax that is levied on the value addition. Let us understand it with an example, if the product is produced in Delhi and consumed in the state of Haryana then the entire revenue will go to Haryana instead of Delhi. We can talk about the small taxpayer with a turnover of less than Rs.1.5 crore (Rs. 75 Lakhs for the Special Category States) can opt for the Composition scheme they can opt for Composition scheme to get rid of the GST Returns on monthly basis and opt for Quarterly return and pay the GST on Fixed Rate of turnover.