<p style="margin-left:96px; text-align:justify"><span style="font-size:14px">The persons who are required to get compulsorily register in GST is provided in GST act. All such persons are required to collect GST from their customers and pay to the government.</span></p>

<p style="margin-left:96px; text-align:justify"><span style="font-size:14px">A person can also register voluntarily under GST and he is also required to collect GST after registration. All provisions of the GST Act are also applicable to him.</span></p>