The correct answer is: B. For an agriculturist or exclusively engaged in supplying exempt goods or services is not required and for others if specified threshold limit exceeds in a financial year.
An agriculturist is a person who cultivates land or engages in animal husbandry. A person exclusively engaged in supplying exempt goods or services is a person who supplies only goods or services that are exempt from GST. The specified threshold limit is the value of taxable supplies made in a financial year. If a person exceeds the specified threshold limit, they are required to obtain GST registration.
Option A is incorrect because not every person is required to obtain GST registration. Option C is incorrect because an agriculturist or person exclusively engaged in supplying exempt goods or services are required to obtain GST registration if they exceed the specified threshold limit. Option D is incorrect because a person is required to obtain GST registration if they exceed the specified threshold limit, even if they are not an agriculturist or person exclusively engaged in supplying exempt goods or services.