A Public Limited Company under Company Act 2013 is a company that has limited liability and offers shares to the general public. Its stock can be acquired by anyone, either privately through (IPO) initial public offering or via trades on the stock market.
A Public Limited Company is strictly regulated and is required to publish its true financial health to its shareholders.
Public Limited Companies are those types of companies where minimum number of members is seven and there is no cap on the maximum number of members. A public limited company has all the advantages of private limited company and the ability to have any number of members, ease in transfer of shareholding and more transparency.

There are various types of GST registration and some types of entities like casual taxable persons, non-resident taxable persons or persons supplying through ecommerce operators are required to mandatorily obtain GST registration irrespective of turnover limit. The GST turnover limit for regular GST registration for service providers and goods supplier is provided below.

Service Providers: As per section 22(1) of CGST Act, every supplier shall be liable to be registered in the State or Union Territory (other than special category states) from where he makes supply of goods or services or both, if his aggregate turnover in a financial year exceeds Rs. 20 lakhs.

In case of ‘special category states’, registration is required if his aggregate turnover in a financial year exceeds Rs. 10 lakhs – first proviso to section 22(1) of CGST Act [renumbered vide CGST (Amendment) Act, 2018, w.e.f. 1-2-2019]

Goods Suppliers:  person who is engaged in exclusive supply of goods whose aggregate turnover crosses Rs.40 lakhs in a year is required to obtain GST registration. To be eligible for the Rs.40 lakhs turnover limit, the supplier must satisfy the following conditions:

• The supplier should not be providing any kind of services.
• The supplier should not be engaged in making intra-state (supplying goods within the same state) supplies in the States of Kerala and Telangana.
• The supplier should not be involved in the supply of ice-cream, pan masala or tobacco.

Special Category States: The status of Special Category is allotted to eleven states, by the Government. They are given below:

1. Arunachal Pradesh
2. Assam
3. Jammu and Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim
9. Tripura
10. Himachal Pradesh
11. Uttarakhand