Who should register for GST

There are two categories of GST registration requirements under GST – turnover criteria and mandatory registration.

Threshold limit for GST registration has been extended from 20 lacs to 40 lacs wef from 1st April 2019

Notification 10/2019 – Central Tax dated 7th March, 2019, effective from 1st April, 2019, prescribes that if following two conditions are satisfied, it is not required to obtain GST registration –

  1. Person is engaged in supplying of goods; and
  2. Aggregate turnover of the person in the financial year is less than INR 40 Lakhs.

However, following categories of supplier of goods are required to obtain the GST registration irrespective of their turnover –

  • Supplier who are required to obtain compulsory registration u/s 24
  • Supplier engaged in undertaking intra-state supplies in the specified states;
  • Supplier who is voluntarily registered under the GST Act and is willing to continue their GST registration;
  • Supplier engaged in supplying of following specified goods –
Sr. No.Tariff item, sub-heading, heading or chapterDescription
12105 00 00Ice cream and other edible ice, whether or not containing cocoa.
22106 90 20Pan masala
324All goods i.e. Tobacco and manufactured tobacco substitutes.

1. Turnover criteria for GST Registration till 31st March 2019

One of the criteria for GST registration is the turnover of the business.  Businesses are required to be registered under GST law if:

  •         The annual turnover exceeds INR 10,00,000 (10 Lakhs) for Special Category States; and
  •         The annual turnover exceeds INR 20,00,000 (20 Lakhs) in all other cases

Special Category States include all the

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

2. Mandatory registration criteria

Those business who do not qualify under the turnover criteria are registration to obtain a mandatory registration under GST if they fall under any of the following categories:

  •         Inter-state supplies
  •         Casual taxable persons
  •         Non-Resident taxable persons
  •         Agents of supplier & Input service distributor
  •         Persons liable to pay tax under reverse charge mechanism
  •         e-commerce aggregators
  •         Persons supplying via e-commerce aggregators
  •         Persons liable to comply with TDS/ TCS provisions
  •         Person supplying online information and database access or retrieval services (‘OIDAR’) from a place outside India to a person in India
  •         Persons having Service Tax/ VAT/ Central Excise registration
  •         Transferee in case of a business transfer
  •         Successor in case of a business succession

FAQ on Registration by GST

ApplyGST Registration

Benefits of GST Registration

DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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