For small gst registration is necessary

Is your turn over above 20 Lacs ?.

If your Aggregate Turnover exceeds Rs. 20 lakhs / 40 lakhs , then you have to opt for GST Registration. You can also opt for VOLUNTARY REGISTRATION u/s 25(3) of the CGST Act 2017.

There is no such distinction for GST REGISTRATION between Small and Large Taxpayers. If your Aggregate Turnover exceeds the prescribed turnover limit, then it is mandatory to apply for GST Registration.