Registration

Yes , you are Require

Section 23 provides elaborate provisions for those interested.

The persons who wish to provide Business To Business ( B2B) services are also eligible for threshold exemption of Rs. 20 lakhs as long as their supplies are NOT interstate.

However practically to be anbled to pass on credit as also to get orders for work- one would ideally be registreed. otherwsie the customer may needs to pay GST on revserse charge. Advisable to register to enable flexability and passing on credit ans less hassle to cusotme.r 

The procedure for registration is also online and unlike the past VAT rgeistration in most States which was a negotiation/ corruption filled exercise.