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  1. The criteria for persons who should be registered under GST is provided under Chapter 6 of the GST Act. As per the GST Act, the following persons are required to obtain GST registration:

    Any supplier of goods and/or services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. BUT, Any person who is engaged exclusively in the business of supplying goods or services that are not liable to tax under GST or wholly exempt from tax under GST is exempt from obtaining GST registration.

    In the following special category states, the aggregate turnover criteria are set at Rs.10 lakhs:-
    – Assam, Nagaland, Jammu & Kashmir, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Uttarakhand, Tripura, Himachal Pradesh, and Sikkim

    In the following cases, it is mandatory to register under GST:-
    Persons making any inter-state taxable supply
    Casual taxable persons making a taxable supply
    Persons who are required to pay tax under reverse charge
    Non-resident taxable persons making a taxable supply
    Persons who are required to deduct tax under GST
    Persons who make taxable supply of goods or services on behalf of other other persons
    Input Service Distributor
    Electronic Commerce Operator
    The person supplying online information and database access or retrieval services (OIDAR)
    Persons who supply goods or services through electronic commerce operators
    Persons Having Service Tax or VAT or Central Excise Registration
    Transferee or Successor of a Business

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