GSTGST RegistrationTax Registration

Person Liable for GST Registration in India

Taxable Person under GST – Who all are liable to obtain GST Registration

Provisions of GST Registration or person liable for GST registration is defined under Section 22 -24 of Chapter 6 (Chapter VI) of GST Act.

person_liable_for_gst_registration
Taxable Person Under GST Act

 

As per Section 22 of the GST Act, every supplier of goods or services whose aggregate turnover in a financial year exceeds 20 Lakhs, is mandatorily liable to obtain GST registration.

In case of Special Category State, the aggregate turnover is Rs.10 Lakhs. That means any person supply goods or services or both from any of the special category states, he shall be liable to get registered if his aggregate turnover in a financial year exceeds 10 lakh rupees.

List of Special Category States:

Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand.

Mandatory GST Registration

In the following cases or categories GST Registration is mandatory under GST Act. Following persons are required to get GST registration irrespective of their turnover:

#Person making any inter-State taxable supply

Person making inter state supply of goods or services or both are liable to obtain GST Registration irrespective of their annual turnover.

#Casual taxable persons making taxable supply

#Persons who are required to pay tax under reverse charge

#Non-resident taxable persons making taxable supply;

#Electronic commerce operator

eCommerce operator or E commerce marketplace operator liable to get GST Registration.

#Input Service Distributor (ISD), whether or not separately registered under this Act.,

#Persons who supply goods or services through electronic commerce operator

Persons who supply goods or services or both, other than supplies through electronic commerce operator who is required to collect tax at source under section 52;

#Person supplying online information and database access or retrieval services

Every Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person;

#Persons who make taxable supply of goods or services or both on behalf of Other persons

Any persons who make taxable supply of goods or services or both on behalf of Other taxable persons whether as an agent or otherwise;