Non tin holder

They have to wait till GST introduction.

For those who are intending to start their business at present should to get registered in old systems along with migrating to GST though applying provisional ID.

Present GST registration drive is only migration for existing tax payers in Excise,Service Tax,Vat & Cst.There is no such provison till now to register in GST directly till it is implemented.Therefore register yourself in existing tax laws before GST implementation then migrate to GST by provisional id this. This provisional id will be active when gst comes into effect.