Who is liable for registration under GST?

  • Any business whose turnover in a financial year exceeds – 20 lakhs . (In case of special category states it is 10 lakhs)
  • 40 lakhs in case of exclusive supply of goods (effective from april 01, 2019) with some exceptions

Mandatory registration cases

  • Inter state supply of goods irrespective of turnover
  • Person engaged in inter-state supply of services with turnover of more than 20 lakhs(ten lakhs in case of special category states)
  • Casual taxable person and non resident taxable person making taxable supply
  • Persons who are required to pay tax under reverse charge
  • ISD
  • Every electronic commerce operator

Who is casual taxable person and non resident taxable person

  • Casual taxable person- a person who undertakes activities involving supply of goods or services or both occasionally in a state or union territory where he has no fixed place of business
  • Non resident taxable person- When a non-resident occasionally supplies goods/services in a territory where GST applies, but he does not have a fixed place of business in India. 

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