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
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