Gst registration

In case the turnover is more than 20 Lakhs in a year, it is mandatory. 

It is only mandatory for casual taxable persons, non resident taxable persons, person making inter-state supplies, person required to deduct tax at source, e-commerce vendor, person providing online information and database access or retrieval services, input service distributor and agent to register compulsorily even if turnover is below the threshold limit. 

Where is Chartered Accountant covered under the said categories?

Person making inter-state supply also not required to obtain registration upto 20 Lakh turnover, as per Notification No. 10/2017 – Integrated Tax, dated 13th October,2017