Article 29 states about Mandatory Registration
A) Threshold - BHD 37,700
If the value of supply made by a person in the kingdom for the period of 12 months prior to any month in the year (or) exceeds the aforesaid threshold (A)
If the value of supply made by a person in the kingdom for the period of subsequent 12 months is expected to exceeds the aforesaid threshold (A)
then such person shall get registered mandatorily.
Article 33 - Optional (Voluntary) Registration
B) Threshold - BHD 18,850
Notwithstanding stated above, a person may avail registration voluntarily when his turnover exceeds the aforesaid threshold (B).
Article 32 states that
Where the supply of a person is only thru zero rated supplies , then such person may apply to authority for exempting him from registration. Authority may examine and provide exemptions.