Goods and Service Tax Registration

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Who Should Register for GST ?

  • Businesses Whose Turnover in a financial year exceeds Rs 40 Lakhs* (Rs 10 lakhs for Special category states).
  • Every person who is registered under an earlier law like VAT, Service Tax etc will take registration under GST too.
  • Anyone who makes inter-state supply of goods and/or services.
  • Casual taxable person (see below)
  • Non-Resident taxable person (see below)
  • Agents of a supplier
  • Those paying tax under reverse charge mechanism
  • Input service distributor
  • E-commerce operator or aggregator
  • Person who supplies via e-commerce aggregator
  • Person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

  • Who is a casual taxable person?

    If you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but where you don't have a fixed place of business. As per GST, you will be treated as a casual taxable person.


    Who is a non-resident taxable person?

    When you occasionally make supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but you don't have a fixed place of business in India. As per GST, you will be treated as a non-resident taxable person.


    Other notable points regarding registration

  • A person with multiple business verticals in a state may obtain a separate registration for each business vertical.
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    Question Mark About Us

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