GST Registration

Every supplier engaged in exclusive supply of goods whose aggregate turnover in a financial year exceeds INR 40 Lakhs and other suppliers whose aggregate turnover exceeds INR 20 Lakhs, are required to obtain GST Registration in the state or union territory from where the supply is initiated. For special category state limit for GST registration is reduced to INR 20/10 Lakhs respectively. 

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As per Section 24 of CGST Act, 2017 few categories of persons required to obtain compulsory registration:

1. The person engaged in the inter-state taxable supply of goods or services or both;

2. A casual taxable person engaged in taxable supply;

3. Persons liable to pay tax under reverse charge mechanism;

4. A non-resident taxable person engaged in providing taxable supply;

5. A person liable to pay tax under section 9 (5) of the Act;

6. The person liable to deduct tax at source (TDS);

7. Input Service Distributor;

8. E-commerce operator;

9. A person engaged in supplying goods or services or both through e-commerce operator who is required to collect tax at source (TCS);

10. The person engaged in supplying online information and database access or retrieval services from a place outside India to an unregistered person;

11. Persons engaged in the taxable supply of goods or services or both on behalf of another registered taxable person, whether as an agent or otherwise.